Wiley GAAP for Governments 2005: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments / Edition 2

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The most practical, authoritative guide to governmental GAAP

Wiley GAAP for Governments 2005 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Financial statement preparers, attestors, and readers will find its full coverage of authoritative accounting standards coupled with many examples, illustrations, and helpful practice hints extremely useful and user-friendly. Designed with the needs of the user in mind, a "New Developments" chapter keeps you informed of all the important developments in governmental GAAP during the past year. A look ahead to the status of current and future Governmental Accounting Standards Board standards and projects provides information on the very latest in standard-setting activities and covers:

  • GASB Statement 43 Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, which together with Statement No. 45 will radically change the accounting for OPEBs by employers and OPEB plans
  • GASB Statement 44 Economic Condition Reporting: The Statistical Section, which updates the comprehensive annual financial report requirements for the statistical section
  • GASB Statement 45 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions, which will have a major impact on the financial statements of many governmental employers and will require significant implementation planning
  • GASB Technical Bulletin No. 2004-1 Tobacco Settlement Recognition and Financial Reporting Entity Issues, which addresses the increasingly common use of separate legal entities to securitize the revenue stream from the state's tobacco settlement agreement
  • Exposure Draft Net Assets Restricted by Enabling Legislation—an amendment of GASB Statements No. 34 and No. 44, which addresses the circumstances in which a government's own legislation can restrict the use of its own resources
  • Exposure Draft on a Concepts Statement, Communication Methods, which will help the GASB determine where new accounting/disclosure requirements will be presented—basic financial statements, notes, and required supplementary information
  • Proposed Technical Bulletin, Recognition of Pension and Other Postemployment Benefit Expenditures/Expenses and Liabilities,which can have an impact on accounting for pension contributions on the modified accrual basis of accounting

Wiley GAAP for Governments 2005 strives to be a thorough, reliable reference that you'll use constantly. It's designed to be kept on your desk rather than on your bookshelf.

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Product Details

  • ISBN-13: 9780471668404
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 2/28/2005
  • Edition number: 2
  • Pages: 508
  • Product dimensions: 7.50 (w) x 9.20 (h) x 1.00 (d)

Read an Excerpt


Governmental accounting is a specialized area that has undergone significant changes over the past few decades. As governmental accounting standards have developed, the complexities of preparing financial statements for governmental entities have greatly increased. Providing meaningful financial information to a wide range of users is not an easy task. Adding to these challenges, the Governmental Accounting Standards Board (GASB) has recently brought sweeping changes to the governmental financial reporting model.

Given this rapidly changing environment, the financial statement preparer needs a technical resource that provides more than accurate, competent technical information. The resource needs to be written to fit today's governmental accounting environment. It needs to take a fresh look at some of the long-standing accounting questions faced by governments and to provide meaningful up-to-date information on recently issued and soon-to-be-issued accounting pronouncements. Filling that need is the goal of this Guide.

The Guide is divided into four parts. Part I provides an overview of governmental accounting principles and the basic financial statements prepared by governments. Part II describes the various types of funds and account groups currently in use by governmental entities. Part III examines the areas that are either special to governments or where the accounting principles applied by governments differ significantly from those used in the private sector. Part IV examines the accounting and financial reporting requirements for several specific types of governmental entities. The Guide also includes a "Disclosure Checklist," which should prove very helpful in determining the completeness of a governmental entity's financial statement disclosures.

This book would not have come to fruition without the hard work and perseverance of a number of individuals. John DeRemigis of John Wiley & Sons had the confidence to work with me in developing the original concept for the book and in ensuring its continuing quality and success. Pam Miller's efforts in producing the book are greatly appreciated. Of course, none of the technical skills or publishing resources work well without a supportive family, for which I am grateful to my wife Marie, and my sons Christopher and Gregory.

Warren Ruppel
New York
January 2001
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Table of Contents

1. New Developments.

2. Overview of Accounting and Financial Reporting by Governments.

3. Accounting Fundamentals-Fund Accounting Fundamentals and Basis of Accounting/Measurement Focus.

4. The Importance of Budgets to Governments.

5. Financial Statements Prepared by Governments.

6. Definition of the Reporting Entity.

7. General Fund and Special Revenue Funds.

8. Capital Project Funds.

9. Debt Service Funds.

10. Proprietary Funds.

11. Fiduciary Funds.

12. Capital Assets.

13. Long-Term Obligations.

14. Nonexchange Transactions.

15. Cash and Investments-Valuation and Disclosures.

16. Accounting for Securities Lending Transactions.

17. Compensated Absences.

18. Employer???s Accounting for Pensions.

19. Accounting for Postemployment Benefits other than Pensions.

20. Interfund and Intra-Entity Transactions.

21. Risk Financing and Insurance-related Activities/Public Entity Risk Pools.

22. Accounting for Leases.

23. Landfill Closure and Postclosure Care Costs.

24. Public Employee Retirement System Financial Statements.

25. Educational Institutions.

26. Other Governmental Entities.

Appendix: Disclosure Checklist.


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