Wiley GAAP for Governments 2013: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

Overview

The most practical, authoritative guide to governmental GAAP

Wiley GAAP for Governments 2013 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, this comprehensive resource presents the important developments in governmental GAAP ...

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Overview

The most practical, authoritative guide to governmental GAAP

Wiley GAAP for Governments 2013 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, this comprehensive resource presents the important developments in governmental GAAP during the past year.

  • Full coverage of authoritative accounting standards
  • Extremely useful and user-friendly examples, illustrations, and helpful practice hints
  • A comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities
  • Provides a look ahead to the status of current and future Governmental Accounting Standards Board standards and projects
  • Offers information on the very latest in standard-setting activities
  • Also by Warren Ruppel: Governmental Accounting Made Easy

Wiley GAAP for Governments 2013 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.

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Product Details

  • ISBN-13: 9781118363232
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 2/19/2013
  • Edition number: 8
  • Pages: 672
  • Sales rank: 899,007
  • Product dimensions: 7.30 (w) x 9.20 (h) x 1.40 (d)

Table of Contents

Preface vii

About the Author ix

1 New Developments 1

2 Foundations of Governmental Accounting 13

3 Fund Accounting Fundamentals 39

4 General Fund and Special Revenue Funds 61

5 Capital Projects Funds 75

6 Debt Service Funds 89

7 Proprietary Funds 99

8 Fiduciary Funds 115

9 Financial Statements Prepared by Governments 123

10 The Importance of Budgets to Governments 197

11 Definition of the Reporting Entity 211

12 Cash and Investments—Valuation and Disclosures 253

13 Derivative Instruments 281

14 Capital Assets 313

15 Debt and Other Obligations 345

16 Landfill Closure and Postclosure Care Costs 387

17 Postemployment Benefits—Pension and Other 397

18 Compensated Absences 449

19 Accounting for Leases 461

20 Nonexchange Transactions 485

21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 503

22 Pension and OPEB Plan Financial Statements 533

23 Educational and Other Governmental Entities 605

Appendix: Disclosure Checklist 621

Index 653

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