Wiley GAAP for Governments 2013: Interpretation and Application of Generally Accepted Accounting Principles for State and Local GovernmentsThe most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2013 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, this comprehensive resource presents the important developments in governmental GAAP during the past year.
Wiley GAAP for Governments 2013 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves. |
Contents
Pension and OPEB Plan Financial Statements | |
Foundations of Governmental Accounting | |
Standards Setting | |
Codification of Certain FASB and AlCPA Accounting | |
Fund Accounting Fundamentals | |
Expenditures | |
General Fund and Special Revenue Funds | |
Definition of the Reporting Entity | |
Cash and InvestmentsValuation | |
GASB Statement 52 Land and Other Real Estate Held | |
Responsibility for Landfill Closure and Postclosure Care | |
Derivative Instruments | |
Capital Assets | |
Debt and Other Obligations | |
Postemployment BenefitsPension and Other | |
Measurement Focus | |
Summary | |
Capital Proiects Funds | |
Revenues and Other Financing Sources | |
Debt Service Funds | |
Proprietary Funds | |
Summary | |
Financial Statements Prepared | |
The Importance of Budgets to Governments | |
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Wiley GAAP for Governments 2013: Interpretation and Application of Generally ... Warren Ruppel No preview available - 2013 |
Common terms and phrases
accounting and financial accrual activities actually actuarial addition agreement amount apply appropriate assessment authority balance sheet basis of accounting benefits bonds budget calculation capital assets capital projects fund cash flows changes chapter collateral component units considered contracts contributions cost criteria debt service fund deferred defined depreciation described determining disclose disclosure discussed effective employer enterprise entity established estimated example expected expenditures expense fair value financial reporting financial statements fiscal fund balance future GASBS GASBS 34 government-wide governmental entity governmental funds guidance hedging derivative instrument included individual interest internal investment issued lease legally lending liability loan long-term major measurement meet method notes obligation operating organization participating payments pension period pool potential prepared presented primary government proceeds proprietary funds provides received recognition recognized recorded refunding reporting entity requirements restricted result risk securities separate significant specific standards transactions transfer trust types