2001 Miller Governmental GAAP Guide / Edition 1

2001 Miller Governmental GAAP Guide / Edition 1

by Larry P. Bailey
     
 

ISBN-10: 0156072300

ISBN-13: 9780156072304

Pub. Date: 12/28/2000

Publisher: Wolters Kluwer Law & Business

Financial professionals who work with state or local governments must stay current with emerging governmental standards or face some unfortunate consequences. This one-of-a-kind tool discusses all the promulgated accounting principles applicable to financial reporting by state and local governments. Readers will get a thorough analysis of GASB Statements, GASB

Overview

Financial professionals who work with state or local governments must stay current with emerging governmental standards or face some unfortunate consequences. This one-of-a-kind tool discusses all the promulgated accounting principles applicable to financial reporting by state and local governments. Readers will get a thorough analysis of GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements, NCGA Interpretations, and certain AICPA Statements of Position and Audit and Accounting Guides. Everything has been analyzed and restated in plain English and is supported by time-saving examples and illustrations. Professionals will even have the opportunity to earn up to 40 credit hours of low-cost CPE.

Product Details

ISBN-13:
9780156072304
Publisher:
Wolters Kluwer Law & Business
Publication date:
12/28/2000
Series:
GAAP Guide Series
Edition description:
Older Edition
Pages:
1400
Product dimensions:
5.95(w) x 9.01(h) x 1.80(d)

Related Subjects

Table of Contents

Preface vii
About the Author xi
Accounting Resources on the Web xii
IMPRESS™ Comprehensive Table of Contents xv
Cross-Reference xxix
Basic Governmental Accounting Concepts and Standards
Overview of Governmental Generally Accepted Accounting Principles
1(1)
Basic Foundation of Governmental Generally Accepted Accounting Principles
2(1)
Basis of Accounting and Measurement Focus
3(1)
Governmental Reporting Entity
4(1)
Governmental Financial Reporting---The CAFR
5(1)
Reporting Cash Flows of Proprietary and Similar Funds
6(1)
Budgetary Accounting and Reporting
7(1)
Financial Statement Terminology and Classification
8(1)
Governmental Accounts and Transactions---Government-Wide Financial Statements, Fund Financial Statements, and Fiduciary Financial Statements
Revenues---Nonexchange and Exchange Transactions
9(1)
Special Assessments
10(1)
Expenses/Expenditures---Nonexchange and Exchange Transactions
11(1)
Landfills
12(1)
Assests
13(1)
Accounting and Financial Reporting for Certain Investments
14(1)
Deposit and Investment Portfolio Disclosures and Reverse Repurchase Agreements
15(1)
Liabilities
16(1)
Compensated Absences
17(1)
Extinguishment of Debt and Advanced Refunding and Defeased Debt
18(1)
Securities Lending Transactions
19(1)
Leases
20(1)
Claims, Judgments, and Special Termination Benefits
21(1)
Pension Obligation
22(1)
Certain Postemployment Benefits---Employer Reporting
23(1)
Fund Reporting---Governmental Funds
General and Special Revenue Funds
24(1)
Capital Projects Funds
25(1)
Debt Service Funds
26(1)
Permanent Funds
27(1)
Fund Reporting---Proprietary Funds
Enterprise Funds and Internal Service Funds
28(1)
Public Entity Risk Pools
29(1)
Fund Reporting---Fiduciary Funds
Pension (and Other Employee Benefit) Trust Funds
30(1)
Postemployment Healthcare Plans Administered by Defined Benefit Pension Plans
31(1)
Investment Trust Funds (External Investment Pools)
32(1)
Private Purpose Trust Funds
33(1)
Agency Funds
34(1)
Reporting by Special Purpose Governments
Public Colleges and Universities
35(1)
Self-Study CPE Program 36(1)
Index 37

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