Wiley GAAP for governments : interpretation and application of Generally Accepted Accounting Principles for state and local governments

著者

• Ruppel, Warren

書誌事項

Wiley GAAP for governments : interpretation and application of Generally Accepted Accounting Principles for state and local governments

Warren Ruppel

Wiley, c1998-

• 1998
• 1999
• 2000
• 2001
• 2002
• 2003
• 2004
• 2005
• 2006
• 2007
• 2008
• 2009
• 2010
• 2011
• 2012
• 2013
• 2014
• 2015
• 2016
• 2017
• 2018
• 2019

タイトル別名

GAAP for governments

注記

Places of publication varies: Chichester ; Hoboken, N.J

Includes index

内容説明・目次

巻冊次

2008 ISBN 9780470135204

内容説明

"Wiley GAAP for Governments 2008" 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.

目次

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 Projects 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 Financial 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 and Other Governmental Entities.Appendix: Disclosure Checklist.Index.

巻冊次

2009 ISBN 9780470286142

内容説明

Governmental GAAP (Generally Accepted Accounting Principles) consists of all the promulgated accounting principles applicable to financial accounting and reporting for state and local governments. To understand the complexity of the Government Accounting Standards Board (GASB) statements, interpretations, technical bulletins, and certain AICPA statements of position, these pronouncements must be analyzed and explained in straightforward language. This title will serve as a comprehensive, practical research tool for use by governments and their auditors to guide them through governmental accounting and financial reporting.

目次

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 Projects Fund. 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 and Other Governmental Entities. Appendix: Disclosure Checklist. Index.

巻冊次

2010 ISBN 9780470453278

内容説明

The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2010 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, a "New Developments" chapter keeps you informed of all 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 Wiley GAAP for Governments 2010 is a thorough, reliable reference you'll consistently keep on your desk rather than on your bookshelf.

目次

1 New Developments. 2 History and Theory Underlying Governmental Accounting. 3 Fund Accounting Fundamentals. 4 General Fund and Special Revenue Funds. 5 Capital Projects Funds. 6 Debt Service Funds. 7 Proprietary Funds. 8 Fiduciary Funds. 9 Financial Statements Prepared by Governments. 10 The Importance of Budgets to Governments. 11 Definition of the Reporting Entity. 12 Cash and Investments-Valuation and Disclosures. 13 Derivative Instruments. 14 Capital Assets. 15 Debt and Other Obligations. 16 Landfill Closure and Postclosure Care Costs. 17 Postemployment Benefits-Pension and Other. 18 Compensated Absences. 19 Accounting for Leases. 20 Nonexchange Transactions. 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools. 22 Pension and OPEB Plan Financial Statements. 23 Educational and Other Governmental Entities. Appendix: Disclosure Checklist. Index.

巻冊次

2011 ISBN 9780470554463

内容説明

The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2011 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, a "New Developments" chapter offers 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 2011 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.

目次

Preface. About the Author. 1 New Developments. 2 History and Theory Underlying Governmental Accounting. 3 Fund Accounting Fundamentals. 4 General Fund and Special Revenue Funds. 5 Capital Projects Funds. 6 Debt Service Funds. 7 Proprietary Funds. 8 Fiduciary Funds. 9 Financial Statements Prepared by Governments. 10 The Importance of Budgets to Governments. 11 Definition of the Reporting Entity. 12 Cash and Investments-Valuation and Disclosures. 13 Derivative Instruments. 14 Capital Assets. 15 Debt and Other Obligations. 16 Landfill Closure and Postclosure Care Costs. 17 Postemployment Benefits-Pension and Other. 18 Compensated Absences. 19 Accounting for Leases. 20 Nonexchange Transactions. 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools. 22 Pension and OPEB Plan Financial Statements. 23 Educational and Other Governmental Entities. Appendix: Disclosure Checklist. Index.

巻冊次

2012 ISBN 9780470924037

内容説明

The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2012 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 2012 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.

目次

Preface vii About the Author ix 1 New Developments 1 2 Foundations of Governmental Accounting 27 3 Fund Accounting Fundamentals 51 4 General Fund and Special Revenue Funds 73 5 Capital Projects Funds 87 6 Debt Service Funds 101 7 Proprietary Funds 111 8 Fiduciary Funds 135 9 Financial Statements Prepared by Governments 141 10 The Importance of Budgets to Governments 207 11 Definition of the Reporting Entity 219 12 Cash and Investments-Valuation and Disclosures 259 13 Derivative Instruments 285 14 Capital Assets 315 15 Debt and Other Obligations 347 16 Landfill Closure and Postclosure Care Costs 383 17 Postemployment Benefits-Pension and Other 393 18 Compensated Absences 433 19 Accounting for Leases 445 20 Nonexchange Transactions 465 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 481 22 Pension and OPEB Plan Financial Statements 511 23 Educational and Other Governmental Entities 561 Appendix: Disclosure Checklist 577 Index 607

巻冊次

1998 ISBN 9780471193234

内容説明

Governmental GAAP consists of all the promulgated accounting principles applicable to financial accounting and reporting. To understand the complexity of the Government Accounting Standards Board (GASB) statements, interpretations, technical bulletins and certain AICPA statements of position, these pronouncements must be analyzed and explained in straightforward language to allow those responsible for the preparation or auditing of financial statements to better understand the accounting principles This volume should serve as a comprehensive research tool for use by state and local governments and their auditors to guide them through governmental accounting and financial reporting.

巻冊次

2003 ISBN 9780471264897

内容説明

The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2003 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 of 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 No. 39 "Determining Whether Certain Organizations Are Component Units" GASB current and future Exposure Drafts covering such areas as deposit and investment risk exposure, asset impairment, budgetary comparison schedules, and other post-employment retirement benefits. Latest financial reporting model implementation guidance from the GASB 2001 Governmental Accounting, Auditing, and Financial Reporting (GAAFR), published by the Government Finance Officers Association Here are some other highlights of Wiley GAAP for Governments 2003: A streamlined format helps readers find what they need to know quickly A comprehensive financial statement disclosure checklist assists preparers and attestors in confirming that their disclosures are complete New accounting standards, including GASB 34, are fully integrated into the text and examples are provided in the related chapters Wiley GAAP for Governments 2003 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. And don't forget to add Wiley GAAP for Governments Field Guide 2003 to your library!

目次

• Chapter 1. New Developments
• Chapter 2. Overview of Accounting and Financial Reporting by Governments
• Chapter 3. Accounting Fundamentals?Fund Accounting Fundamentals and Basic of Accounting/Measurement Focus
• Chapter 4. The Importance of Budgets to Governments
• Chapter 5. Financial Statements Prepared by Governments
• Chapter 6. Definition of the Reporting Entity
• Chapter 7. General Fund and Special Revenue Funds
• Chapter 8. Capital Projects Funds
• Chapter 9. Debt Service Funds
• Chapter 10. Proprietary Funds
• Chapter 11. Fiduciary Funds
• Chapter 12. Capital Assets
• Chapter 13. Long-Term Obligations
• Chapter 14. Nonexchange Transactions
• Chapter 15. Cash and Investments?Valuation and Disclosures
• Chapter 16. Accounting for Securities Lending Transactions
• Chapter 17. Compensated Absence Accruals and Disclosures
• Chapter 18. Employer's Accounting for Pensions
• Chapter 19. Accounting for Postemployment Benefits other than Pensions
• Chapter 20. Interfund and Intra-Entity Transactions
• Chapter 21. Risk Financing and Insurance-Related Activities/Public Entity Risk Pools
• Chapter 22. Accounting for Leases
• Chapter 23. Landfill Closure and Postclosure Care Costs
• Chapter 24. Public Employee Retirement System Financial Statements
• Chapter 25. Educational Institutions
• Chapter 26. Other Governmental Entities
• Appendix: Disclosure Checklist
• 2003 Self-Study CPE Program
• Index.

巻冊次

1999 ISBN 9780471295884

内容説明

Governmental GAAP consists of all the promulgated accounting principles applicable to financial accounting and reporting. To understand the complexity of the Government Accounting Standards Board (GASB) statements, interpretations, technical bulletins, and certain AICPA statements of position, these pronouncements must be analysed and explained in straightforward language to allow those responsible for the preparation or auditing of financial statements to better understand the accounting principles. This volume serves as a research tool for use by state and local governments and their auditors to guide them through governmental accounting and financial reporting.

目次

• New Developments
• Overview of Accounting and Financial Reporting by Governments
• Accounting Fundamental Fund Accounting Fundamentals and Basis of Accounting/Measurement Focus
• The Importance of Budgets to Governments
• Basic Financial Statements Prepared by Governments
• Definition of the Reporting Entity
• General Fund and Special Revenue Funds
• Capital Projects Funds
• Debt Service Funds
• General Long-Term Debt Account Group
• General Fixed Asset Account Group
• Proprietary Funds
• Trust and Agency Funds
• Cash and Investments Valuation and Disclosures
• Accounting for Securities Lending Transactions
• Fixed Asset Reporting Considerations
• Compensated Absence Accruals and Disclosures
• Employer's Accounting for Pensions
• Accounting for Postemployment Benefits Other Than Pensions
• Interfund Transactions
• Risk Financing and Insurance-Related Activities/Public Entity Risk Pools
• Accounting for Leases
• Landfill Closure and Postclosure Care Costs
• Public Employee Retirement System Financial Statements
• Educational Institutions
• Other Governmental Entities
• Appendix
• Index
• 1999 Self-Study CPE Program.

巻冊次

2000 ISBN 9780471351108

内容説明

Governmental GAAP (Generally Accepted Accounting Principles) consists of all the promulgated accounting principles applicable to financial accounting and reporting for state and local governments. Published annually, "Wiley GAAP for Government" continues to serve as a comprehensive, practical research tool for use by governments and their auditors to guide them through governmental accounting and financial reporting. It covers GASB, FASB, and interpretations of the important governmental accounting standards, principles, technical bulletins and AICPA statements of position. It also covers the practical implementation of the information found in accounting pronouncements, and includes disclosure checklists for government financial statements, flowcharts, and diagrams.

目次

• Researching GAAP Problems.
• Balance Sheet.
• Income Statement.
• Statement of Cash Flows.
• Cash, Receivables, and Prepaid Expenses.
• Short-Term Investments and Financial Instruments.
• Inventory.
• Special Revenue Recognition Areas.
• Long-Lived Assets.
• Investments.
• Business Combinations and Consolidated Financial Statements.
• Current Liabilities and Contingencies.
• Long-Term Debt.
• Accounting for Leases.
• Accounting for Income Taxes.
• Accounting for Pensions.
• Stockholders' Equity.
• Earnings Per Share.
• Interim and Segment Reporting.
• Accounting Changes and Correction of Errors.
• Foreign Currency.
• Personal Financial Statements.
• Specialized Industry GAAP.
• Appendices.
• Index.

巻冊次

2001 ISBN 9780471397946

内容説明

Governmental GAAP (Generally Accepted Accounting Principles) consists of all the promulgated accounting principles applicable to financial accounting and reporting for state and local governments. Published annually, this work continues to serve as the only comprehensive, practical research tool for use by governments and their auditors to guide them through governmental accounting and financial reporting. It covers: GASB, FASB, and interpretations of the important governmental accounting standards, principles, technical bulletins and AICPA statements of position; and the practical implementation of the information found in the new accounting pronouncements. lt includes disclosure checklists for government financial statements, flowcharts, and diagrams.

目次

• New Developments
• Overview of Accounting and Financial Reporting by Governments
• Accounting Fundamentals Fund Accounting Fundamentals and Basis of Accounting/Measurement Focus
• The Importance of Budgets to Governments
• Basic Financial Statements Prepared by Governments
• Definition of the Reporting Entity
• General Fund and Special Revenue Funds
• Capital Projects Funds
• Debt Service Funds
• General Long-Term Debt Account Group
• General Fixed Asset Account Group
• Proprietary Funds
• Trust and Agency Funds
• Cash and Investments Valuation and Disclosures
• Accounting for Securities Lending Transactions
• Fixed Asset Reporting Considerations
• Compensated Absence Accruals and Disclosures
• Employer's Accounting for Pensions
• Accounting for Postemployment Benefits Other Than Pensions
• Interfund Transactions
• Risk Financing and Insurance-Related Activities/Public Entity Risk Pools
• Accounting for Leases
• Landfill Closure and Postclosure Care Costs
• Public Employee Retirement System Financial Statements
• Educational Institutions
• Other Governmental Entities
• Appendix: Disclosure Checklist
• 2001 Self-Study CPE Program
• Index.

巻冊次

2002 ISBN 9780471438977

内容説明

This title shows accountants how to implement the reporting model, GASB 34, a rewrite of the fundamentals on government-wide financial statements and reporting of infrastructure assets.

目次

• 1 New Developments.
• 2 Overview of Accounting and Financial Reporting by Governments.
• 3 Accounting FundamentalsuFund 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 Projects Funds.
• 9 Debt Service Funds.
• 10 Proprietary Funds.
• 11 Fiduciary Funds.
• 12 Capital Assets.
• 13 Long-Term Obligations.
• 14 Nonexchange Transactions.
• 15 Cash and InvestmentsuValuation and Disclosures.
• 16 Accounting for Securities Lending Transactions.
• 17 Compensated Absence Accruals and Disclosures.
• 18 EmployerAs 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.
• 2002 Self-Study CPE Program.
• Index.

巻冊次

2004 ISBN 9780471473084

内容説明

A practical application guide to ensure governmental GAAP compliance In applying Governmental GAAP (Generally Accepted Accounting Principles), state and local government officials face a potential maze of complexity. Wiley GAAP for Government 2004 addresses the latest material from the Government Accounting Standards Board and AICPA in straightforward language for practical application. Coverage includes much-needed analysis and clarification of statements, interpretations, and technical bulletins, as well as special consideration of school districts, public authorities, and individual pension plans. Written for use by practitioners, this book represents an up-to-date companion for implementing these new accounting pronouncements. Warren Ruppel is the assistant comptroller responsible for the accounting and financial reporting for one of the largest cities in the country.

目次

• 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 Projects 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 Absence Accruals and Disclosures
• 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
• Index.

巻冊次

2005 ISBN 9780471668404

内容説明

A practical application guide to ensure governmental GAAP compliance - updated annually 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 of the important developments in governmental GAAP during the past year.

目次

• 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. Employera'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
• Index.

巻冊次

2006 ISBN 9780471726937

内容説明

Comprehensive, single-source coverage of government accounting and reporting "Wiley GAAP for Governments 2006" clearly examines and explains all current accounting principles applicable to state and local governments in straightforward, everyday language. It extends to school districts, public authorities, even to individual pension-plan financial statements a feature you won't find elsewhere. Complete with a disclosure checklist and a myriad of helpful flowcharts and diagrams, this guide is an invaluable reference that no government accountant or auditor can afford to be without. Warren Ruppel, CPA (New York, NY), began his career at KPMG Peat Marwick in 1979, and joined Deloitte & Touche in 1989 to specialize in not-for-profit organizations and audits of governments. He has since served as the CFO of an international not-for-profit organization, and as the assistant comptroller responsible for the accounting and financial reporting for one of the largest cities in the United States.

巻冊次

2007 ISBN 9780471798262

内容説明

A practical application guide to ensure governmental GAAP compliance, updated annually Wiley GAAP for Governments 2007 clearly examines and explains all current accounting principles applicable to state and local governments in straightforward, everyday language. Up to date and insightful, this resource extends to school districts, public authorities, and individual pension-plan financial statements. Warren Ruppel, CPA (Woodcliff Lake, NJ) is the Director of Government Services at Marks Paneth & Shron LLP and the former assistant comptroller for accounting for the City of New York. He is the author of "OMB Circular A-133 Audits", "Miller Not-for-Profit Organization Audits with Single Audits" (ISBN 0-8080-8973-0), "Not-for-Profit Accounting Made Easy" (ISBN 0-471-20679-2), and "Governmental Accounting Made Easy" (ISBN 0-471-64868-X) and "Not-for-Profit Audit Committee Best Practices" (ISBN 0-471-69741-9).

目次

Chapter 1: New Developments.Chapter 2: Overview of Accounting and Financial Reporting by Governments.Chapter 3: Accounting Fundamentals-Fund Accounting Fundamentals and Basis of Accounting/Measurement Focus.Chapter 4: The Importance of Budgets to Governments.Chapter 5: Financial Statements Prepared by Governments.Chapter 6: Definition of the Reporting Entity.Chapter 7: General Fund and Special Revenue Funds.Chapter 8: Capital Projects Funds.Chapter 9: Debt Service Funds.Chapter 10: Proprietary Funds.Chapter 11: Fiduciary Funds.Chapter 12: Capital Assets.Chapter 13: Long-Term Obligations.Chapter 14: Nonexchange Transactions.Chapter 15: Cash and Investments-Valuation and Disclosures.Chapter 16: Accounting for Securities Lending Transactions.Chapter 17: Compensated Absences.Chapter 18: Employer's Accounting for Pensions.Chapter 19: Accounting for Postemployment Benefits other than Pensions.Chapter 20: Interfund and Intra-Entity Transactions.Chapter 21: Risk Financing and Insurance-Related Activities/Public Entity Risk Pools.Chapter 22: Accounting for Leases.Chapter 23: Landfill Closure and Postclosure Care Costs.Chapter 24: Public Employee Retirement System Financial Statements.Chapter 25: Educational and Other Governmental Entities.Appendix: Disclosure Checklist.Index.

巻冊次

2013 ISBN 9781118363232

内容説明

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.

目次

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

巻冊次

2014 ISBN 9781118733851

内容説明

The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2014 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 2014 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.

目次

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 113 9 Financial Statements Prepared by Governments 121 10 The Importance of Budgets to Governments 195 11 Definition of the Reporting Entity 209 12 Cash and Investments Valuation and Disclosures 263 13 Derivative Instruments 291 14 Capital Assets 321 15 Debt and Other Obligations 351 16 Landfill Closure and Postclosure Care Costs 397 17 Postemployment Benefits Pension and Other 407 18 Compensated Absences 459 19 Accounting for Leases 471 20 Nonexchange Transactions 495 21 Risk Financing and Insurance-Related Activities/Public EntityRisk Pools 513 22 Pension and OPEB Plan Financial Statements 543 23 Educational and Other Governmental Entities 615 Appendix: Disclosure Checklist 631 Index 665

巻冊次

2015 ISBN 9781118979907

内容説明

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 implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts, public authorities, and individual pension plans financial statements, with a disclosure checklist that helps preparers ensure compliance. Visual aids help facilitate the reader's understanding of the material, providing a comprehensive guide to financial reporting for governments at the state and local level. This reliable guide is an industry favorite for its accessibility, completeness, and relevance, helping readers achieve and maintain compliance with minimal burden. Governmental accounting standards are continuously being released, growing in complexity with each iteration. Wiley GAAP for Governments is updated annually to provide the most up-to-date information available, with thorough explanations and expert implementation advice. * Get up to speed on the newest accounting pronouncements * Understand how GAAP applies to government bodies and pension plans * Refer to disclosure checklists designed specifically for government entities * Study flowcharts, diagrams, and charts to gain a deeper understanding This user-friendly guide is organized for easy navigation, and designed to help preparers quickly find, understand, and apply the information they need. Expert guidance through the increasing complexity of preparation and implementation of relevant changes is what makes Wiley GAAP for Governments 2015 the reference financial professionals keep on their desks rather than on their bookshelves.

目次

Preface vii About the Author ix 1 New Developments 1 2 Foundations of Governmental Accounting 17 3 Fund Accounting Fundamentals 43 4 General Fund and Special Revenue Funds 65 5 Capital Projects Funds 77 6 Debt Service Funds 91 7 Proprietary Funds 101 8 Fiduciary Funds 117 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 265 13 Derivative Instruments 291 14 Capital Assets 321 15 Debt and Other Obligations 351 16 Landfill Closure and Postclosure Care Costs 397 17 Postemployment Benefits Pension and Other 407 18 Compensated Absences 459 19 Accounting for Leases 471 20 Nonexchange Transactions 495 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 513 22 Pension and OPEB Plan Financial Statements 543 23 Educational and Other Governmental Entities 613 Appendix: Disclosure Checklist 629 Index 663

巻冊次

2016 ISBN 9781119107569

内容説明

The essential reference for governmental GAAP application Wiley GAAP for Governments 2016 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 implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts, public authorities, and individual pension plans financial statements, with a disclosure checklist that helps preparers ensure compliance. Visual aids help facilitate the reader's understanding of the material, providing a comprehensive guide to financial reporting for governments at the state and local level. This reliable guide is an industry favourite for its accessibility, completeness, and relevance, helping readers achieve and maintain compliance with minimal burden. Governmental accounting standards are continuously being released, growing in complexity with each iteration. Wiley GAAP for Governments is updated annually to provide the most up-to-date information available, with thorough explanations and expert implementation advice. * Get up to speed on the newest accounting pronouncements * Understand how GAAP applies to government bodies and pension plans * Refer to disclosure checklists designed specifically for government entities * Study flowcharts, diagrams, and charts to gain a deeper understanding This user-friendly guide is organized for easy navigation, and designed to help preparers quickly find, understand, and apply the information they need. Expert guidance through the increasing complexity of preparation and implementation of relevant changes is what makes Wiley GAAP for Governments 2016 the reference financial professionals keep on their desks rather than on their bookshelves.

目次

Preface vii About the Author ix 1 New Developments 1 2 Foundations of Governmental Accounting 11 3 Fund Accounting Fundamentals 33 4 General Fund and Special Revenue Funds 53 5 Capital Projects Funds 65 6 Debt Service Funds 77 7 Proprietary Funds 85 8 Fiduciary Funds 97 9 Financial Statements Prepared by Governments 103 10 The Importance of Budgets to Governments 169 11 Definition of the Reporting Entity 181 12 Cash and Investments Valuation and Disclosures 225 13 Derivative Instruments 269 14 Capital Assets 295 15 Debt and Other Obligations 321 16 Landfill Closure and Postclosure Care Costs 359 17 Postemployment Benefits Pension and Other 369 18 Compensated Absences 421 19 Accounting for Leases 431 20 Nonexchange Transactions 451 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 465 22 Pension and OPEB Plan Financial Statements 491 23 Educational and Other Governmental Entities 567 Appendix: Disclosure Checklist 581 Index 623

巻冊次

2017 ISBN 9781119381464

内容説明

The essential reference for governmental GAAP application Wiley GAAP for Governments 2017 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 implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts, public authorities, and individual pension plans financial statements, with a disclosure checklist that helps preparers ensure compliance. Visual aids help facilitate the reader's understanding of the material, providing a comprehensive guide to financial reporting for governments at the state and local level. This reliable guide is an industry favourite for its accessibility, completeness, and relevance, helping readers achieve and maintain compliance with minimal burden. Governmental accounting standards are continuously being released, growing in complexity with each iteration. Wiley GAAP for Governments is updated annually to provide the most up-to-date information available, with thorough explanations and expert implementation advice. * Get up to speed on the newest accounting pronouncements * Understand how GAAP applies to government bodies and pension plans * Refer to disclosure checklists designed specifically for government entities * Study flowcharts, diagrams, and charts to gain a deeper understanding This user-friendly guide is organized for easy navigation, and designed to help preparers quickly find, understand, and apply the information they need. Expert guidance through the increasing complexity of preparation and implementation of relevant changes is what makes Wiley GAAP for Governments 2017 the reference financial professionals keep on their desks rather than on their bookshelves.

目次

Preface vii About the Author ix 1 New Developments 1 2 Foundations of Governmental Accounting 9 3 Fund Accounting Fundamentals 29 4 General Fund and Special Revenue Funds 49 5 Capital Projects Funds 61 6 Debt Service Funds 73 7 Proprietary Funds 81 8 Fiduciary Funds 93 9 Financial Statements Prepared by Governments 103 10 The Importance of Budgets to Governments 169 11 Definition of the Reporting Entity 181 12 Cash and Investments—Valuation and Disclosures 225 13 Derivative Instruments 283 14 Capital Assets 309 15 Debt and Other Obligations 341 16 Landfill Closure and Postclosure Care Costs 379 17 Postemployment Benefits—Pension and Other 389 18 Compensated Absences 443 19 Accounting for Leases 453 20 Nonexchange Transactions 473 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 487 22 Pension and OPEB Plan Financial Statements 513 23 Educational and Other Governmental Entities 589 Appendix: Disclosure Checklist 603 Index 645

巻冊次

2018 ISBN 9781119396246

内容説明

Discover the best practical application guide for those looking to satisfy governmental GAAP compliance rules Wiley GAAP for Governments 2018 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. It is a thorough, reliable reference that financial professionals will consistently keep on their desks rather to refer to in their daily work. More and more governmental accounting standards, in growing complexity, continue to be issued. This reliable book, which guides preparers through the complexity of preparation and implementation of the relevant changes, is an industry favorite for its accessibility, completeness, and relevance, helping readers every year achieve and maintain compliance with minimal burden. Up-to-date, insightful, and practical implementation information about new accounting pronouncements Coverage of public educational institutions, public authorities and individual pension plans financial statements, which is not provided by competing books Contains a disclosure checklist for financial statements of governmental entities that will enable preparers to ensure all disclosures required by GAAP for governments have been made Utilizes flowcharts, diagrams, and charts to help facilitate the user's understanding of the material Written as a practical application guide instead of an academic reference Don't wait until it's time to start calculating and filing, get a jump-start on the new year with all of the latest developments in governmental GAAP with the new edition of the number one guide, Wiley GAAP for Governments 2018: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments, 2nd Edition.

目次

Preface vii About the Author ix 1 New Developments 1 2 Foundations of Governmental Accounting 7 3 Fund Accounting Fundamentals 27 4 General Fund and Special Revenue Funds 47 5 Capital Projects Funds 59 6 Debt Service Funds 71 7 Proprietary Funds 79 8 Fiduciary Funds 91 9 Financial Statements Prepared by Governments 103 10 The Importance of Budgets to Governments 169 11 Definition of the Reporting Entity 181 12 Cash and Investments-Valuation and Disclosures 227 13 Derivative Instruments 285 14 Capital Assets 311 15 Debt and Other Obligations 343 16 Landfill Closure and Postclosure Care Costs 383 17 Postemployment Benefits-Pension and Other 393 18 Compensated Absences 451 19 Accounting for Leases 461 20 Nonexchange Transactions 485 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 499 22 Pension and OPEB Plan Financial Statements 525 23 Educational and Other Governmental Entities 601 Appendix: Disclosure Checklist 615 Index 657

巻冊次

2019 ISBN 9781119511687

内容説明

The authoritative guide to governmental GAAP compliance, fully updated for 2019 Wiley GAAP for Governments 2019 is the definitive resource for accurate information on the latest pronouncements and guidelines applicable to state and local governments and entities. Designed as a practical application guide for professional users, this comprehensive resource provides expert coverage of all significant developments to governmental accounting principles over the previous year. Focusing on practical application, this essential guide provides detailed information on all relevant areas of GAAP including general and special revenue funds, capital project funds and debt service funds, derivative instruments, and many more. This book incorporates all of the pronouncements issued by the Governmental Accounting Standards Board (GASB) as well as proposed new statements or interpretations currently outstanding and relevant information on the GASB agenda for the upcoming year. Governmental accounting standards are continuously evolving, and practitioners must stay up to date with the latest changes if compliance is to be maintained. This invaluable guide offers in-depth guidance on GAAP standards, interpretation, applications, and procedures to help you: Keep pace with the latest accounting pronouncements Ensure compliance with all GAAP-required disclosure guidelines Understand how GAAP applies to school districts, public institutions, and individual pension plans Strengthen understanding of material with flowcharts, diagrams, and charts This efficiently organized guide enables users to locate, understand, and apply relevant information with ease. Wiley GAAP for Governments 2019 provides financial reporters with expert guidance and up-to-date information required to ensure compliance and lighten the workload. Highly regarded for its efficient and accurate coverage of material, this book is the definitive reference for financial professionals.

目次

Preface vii About the Author ix 1 New Developments 1 2 Foundations of Governmental Accounting 5 3 Fund Accounting Fundamentals 27 4 General Fund and Special Revenue Funds 47 5 Capital Projects Funds 59 6 Debt Service Funds 71 7 Proprietary Funds 79 8 Fiduciary Funds 93 9 Financial Statements Prepared by Governments 105 10 The Importance of Budgets to Governments 171 11 Definition of the Reporting Entity 183 12 Cash and Investments-Valuation and Disclosures 229 13 Derivative Instruments 287 14 Capital Assets 313 15 Debt and Other Obligations 345 16 Landfill Closure and Postclosure Care Costs 385 17 Postemployment Benefits-Pension and Other 395 18 Compensated Absences 437 19 Accounting for Leases 447 20 Nonexchange Transactions 469 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 483 22 Pension and OPEB Plan Financial Statements 509 23 Educational and Other Governmental Entities 543 Appendix: Disclosure Checklist 557 Index 599

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詳細情報

• NII書誌ID(NCID): BA36686381
• ISBN:
  • 0471193232
  • 0471295884
  • 0471351105
  • 0471397946
  • 0471438979
  • 047126489X
  • 0471473081
  • 0471668400
  • 0471726931
  • 9780471798262
  • 9780470135204
  • 9780470286142
  • 9780470453278
  • 9780470554463
  • 9780470924037
  • 9781118363232
  • 9781118733851
  • 9781118979907
  • 9781119107569
  • 9781119381464
  • 9781119396246
  • 9781119511687
• LCCN: 98153003
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: New York
• ページ数/冊数: v.
• 大きさ: 24 cm
• 分類:
  • LCC : HJ9777.A3
• 件名:
  • LCSH : Local finance -- Accounting -- Standards -- United States
  • LCSH : Accounting -- Standards -- United States