Wiley GAAP for Governments 2004: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

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John Wiley & Sons, Mar 11, 2004 - Study Aids - 467 pages
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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

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About the author (2004)

Warren Ruppel, CPA, is the assistant comptroller for accounting of the City of New York, where he is responsible for all aspects of the City’s accounting and financial reporting. He has over twenty years of experience in governmental and not-for-profit accounting and financial reporting. He began his career at KPMG after graduating from St. John’s University, New York, in 1979. His involvement with governmental accounting and auditing began with his first audit assignment—the second audit ever performed of the financial statements of the City of New York. From that time he served many governmental and commercial clients until he joined Deloitte & Touche in 1989 to specialize in audits of governments and not-forprofit organizations. Mr. Ruppel has also served as the chief financial officer of an international not-for-profit organization.
Mr. Ruppel has served as instructor for many training courses, including specialized governmental and not-for-profit programs and seminars. He has also been an adjunct lecturer of accounting at the Bernard M. Baruch College of the City University of New York. He is the author of three other books, OMB Circular A-133 Audits, Not-for-Profit Organization Audits, and Not-for-Profit Accounting Made Easy.
Mr. Ruppel is a member of the American Institute of Certified Public Accountants as well as the New York State Society of Certified Public Accountants, where he serves on the Governmental Accounting and Auditing and Not-for-Profit Organizations Technical Committees, as well as the Society’s Audit Committee. He is also a past president of the New York Chapter of the Institute of Management Accountants. Mr. Ruppel is a member of the Government Finance Officers Association and serves on its Special Review Committee.

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