Wiley GAAP for Governments 2004: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
A practical application guide to ensure governmental GAAP compliance
In applying Governmental GAAP (Generally Accepted Accounting Principles), state and local government officials face a potential maze of complexity. Wiley GAAP for Government 2004 addresses the latest material from the Government Accounting Standards Board and AICPA in straightforward language for practical application. Coverage includes much-needed analysis and clarification of statements, interpretations, and technical bulletins, as well as special consideration of school districts, public authorities, and individual pension plans. Written for use by practitioners, this book represents an up-to-date companion for implementing these new accounting pronouncements.
Warren Ruppel is the assistant comptroller responsible for the accounting and financial reporting for one of the largest cities in the country.
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Chapter Title No 1 New Developments
GASB Statement 35 Basic Finan Identifying Events or Circumstances
27 other sections not shown
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accounting and financial Actuarial Present Value actuarial valuation addition AICPA amortization amount balance sheet basis of accounting benefit pension plan budget capital assets capital projects fund cash flows chapter closure and postclosure collateral contributions costs credit risk debt service fund defined benefit pension depreciation determining disclosed disclosure requirements employer enterprise fund entity risk pool ernment estimated example expenditures expenses fair value FASB financial reporting financial statement preparer fiscal fund types GAAP GASB Statement GASBS 27 GASBS 34 government-wide financial statements government-wide statement governmental entity governmental funds included internal service funds issued June 30 landfill measurement focus ments method obligation operating organization period presented component units primary government property tax proprietary funds public entity risk recognized recorded refunding reporting entity repurchase agreements schedules securities lending SFAS special assessment special revenue funds tion trust funds x,xxx x.xxx x.xxx x.xxx xx.xxx xx.xxx xx.xxx