Wiley GAAP for Governments 2011 : Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments.

The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2011 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, a "...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Ruppel, Warren
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken : John Wiley & Sons, 2011.
Temas:
Finance, Public > Accounting > Standards > United States.
Finances publiques > Comptabilité > Normes > États-Unis.
BUSINESS & ECONOMICS > Accounting > Governmental.
Finance, Public > Accounting > Standards
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Preface
  • About the Author
  • 1 New Developments
  • 2 History and Theory Underlying Governmental Accounting
  • 3 Fund Accounting Fundamentals
  • 4 General Fund and Special Revenue Funds
  • 5 Capital Projects Funds
  • 6 Debt Service Funds
  • 7 Proprietary Funds
  • 8 Fiduciary Funds
  • 9 Financial Statements Prepared by Governments
  • 10 The Importance of Budgets to Governments
  • 11 Definition of the Reporting Entity
  • 12 Cash and Investments-Valuation and Disclosures
  • 13 Derivative Instruments
  • 14 Capital Assets
  • 15 Debt and Other Obligations
  • 16 Landfill Closure and Postclosure Care Costs
  • 17 Postemployment Benefits-Pension and Other
  • 18 Compensated Absences
  • 19 Accounting for Leases
  • 20 Nonexchange Transactions
  • 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools
  • 22 Pension and OPEB Plan Financial Statements
  • 23 Educational and Other Governmental Entities
  • Appendix: Disclosure Checklist
  • Index.

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