Wiley GAAP for Governments 2015 : Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments.

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The essential reference for governmental GAAP application Wiley GAAP for Governments 2015 provides the latest information on GAAP, with coverage designed specifically for government entities. With a focus on the practical rather than the academic, this book provides insightful, up to date implementa...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Ruppel, Warren (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Chichester : Wiley, 2015.
Temas:
Finance, Public > Accounting.
Finances publiques > Comptabilité.
BUSINESS & ECONOMICS > Accounting > Financial.
Finance, Public > Accounting
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover; Title Page; Copyright; Contents; Preface; About the Author; Chapter 1 New Developments; Introduction; Recently Issued GASB Statements and Their Effective Dates; Exposure Drafts; Exposure Draft of Proposed Statement
  • Financial Reporting for Postemployment Benefit Plans Other Than Pensions; Exposure Draft of Proposed Statement
  • Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions; Effective Date; Effective Date; Exposure Draft of Proposed Statement
  • Fair Value Measurement and Application; Fair Value Measurements.
  • Exposure Draft of a Proposed Statement
  • The Hierarchy of Generally Accepted Accounting Principles for State and Local GovernmentsExposure Draft
  • Implementation Guide No. 20XX-1; Effective Date; Preliminary Views; Elements of Financial Statements
  • Recognition and Measurement Approaches; Recognition of Elements of Financial Statements; Measurement Approaches; GASB Project Plan; Summary; Chapter 2 Foundations of Governmental Accounting; Introduction; Chapter Overview; Entities Covered by Governmental Accounting Principles.
  • Distinguishing a Governmental Entity from a Not-for-Profit OrganizationOverview of the History of Governmental Accounting Standards Setting; Objectives of Governmental Accounting and Financial Reporting; GASB Concepts Statement 1; Objectives of Financial Reporting; Communication Methods; Elements of Financial Statements; Hierarchy of Governmental Accounting Standards; GAAP Hierarchy for Governments; Codification of Certain FASB and AICPA Accounting and Financial Reporting Guidance; Summary; Chapter 3 Fund Accounting Fundamentals; Introduction.
  • Definition of Fund and the Purpose of Fund AccountingWhy Do Governments Use Fund Accounting?; Fund Accounting Under the GASBS 34 Reporting Model; How Is the Number of Funds to Be Established Determined?; A Synopsis of the Various Types of Funds Used by Governments for Accounting and Financial Reporting; Governmental Funds; Proprietary (Business-Type) Funds; Fiduciary Funds; Major Funds; A Definition of Basis of Accounting and Measurement Focus; Basis of Accounting; Recognition and Measurement of Certain Fund Liabilities and Expenditures; Measurement Focus.
  • A Synopsis of Basis of Accounting and Measurement Focus Used by Each Type of FundSummary; Chapter 4 General Fund and Special Revenue Funds; Introduction; Basis of Accounting and Measurement Focus; Nature and Use of the General Fund; Nature and Use of Special Revenue Funds; Accounting for Certain Revenue and Expenditures of General and Special Revenue Funds; Special program considerations-food stamps; Special program considerations-on-behalf payments for fringe benefits and salaries; Special Considerations-Component Units; Special Assessments; Miscellaneous Revenues; Expenditures.

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