GAAP for governments 2020 : interpretation and application of generally accepted accounting principles /

A comprehensive guide to the accounting and financial reporting principles used by state and local governments.

Bibliographic Details
Call Number:Libro Electrónico
Main Author: Ruppel, Warren (Author)
Format: Electronic eBook
Language:Inglés
Published: Hoboken, NJ : Wiley, 2020
Subjects:
Finance, Public > Accounting > Standards > United States.
Local finance > Accounting > Standards > United States.
Finances publiques > Comptabilité > Normes > États-Unis.
Finances locales > Comptabilité > Normes > États-Unis.
Finance, Public > Accounting > Standards
Local finance > Accounting > Standards
United States
Online Access:Texto completo (Requiere registro previo con correo institucional)
Table of Contents:
  • Front Matter
  • New Developments
  • Foundations Of Governmental Accounting
  • Fund Accounting Fundamentals
  • General Fund And Special Revenue Funds
  • Capital Projects Funds
  • Debt Service Funds
  • Proprietary Funds
  • Fiduciary Funds
  • Financial Statements Prepared By Governments
  • The Importance Of Budgets To Governments
  • Definition Of The Reporting Entity
  • Cash And Investments-Valuation And Disclosures
  • Derivative Instruments
  • Capital Assets
  • Debt And Other Obligations
  • Landfill Closure And Postclosure Care Costs
  • Postemployment Benefits-Pension And Other
  • Compensated Absences
  • Accounting For Leases
  • Nonexchange Transactions
  • Risk Financing And Insurance-Related Activities/Public Entity Risk Pools
  • Pension And Opeb Plan Financial Statements
  • Educational And Other Governmental Entities
  • Appendix
  • Index

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