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

著者

書誌事項

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

Warren Ruppel

Wiley, c2020

  • 2020 : pbk

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注記

Includes index

内容説明・目次

内容説明

A comprehensive guide to the accounting and financial reporting principles used by state and local governments As more governmental accounting standards are issued, preparers need clear guidance. The Wiley GAAP for Governments 2020: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments guides preparers through the standards and their increasing complexity. This is a comprehensive guide to the accounting and financial reporting principles for state and local governments, as well as other government organizations. It has been written to address the needs of users and serve as a helpful resource. Wiley GAAP for Governments 2020 covers the key developments in governmental GAAP that occurred in 2019. Financial professionals can turn to this reliable reference for detailed information and guidance on implementing newly issued and revised standards. Charts and diagrams encourage enhanced understanding of the information. Practitioners will find that the book offers: Coverage of financial statements for school districts, public authorities, and pension plans Timely information about implementing accounting updates Content that stands as an application guide for practitioners Checklist for preparers to help ensure that all required disclosures are completed This thorough guide can help financial professionals successfully navigate the complexities of the latest governmental accounting standards. It is a practical resource for those who prepare the critical financial statements of government entities.

目次

Preface vii About the Author ix 1 New Developments 1 2 Foundations of Governmental Accounting 7 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 83 8 Fiduciary Funds 97 9 Financial Statements Prepared by Governments 109 10 The Importance of Budgets to Governments 177 11 Definition of the Reporting Entity 189 12 Cash and Investments-Valuation and Disclosures 237 13 Derivative Instruments 295 14 Capital Assets 321 15 Debt and Other Obligations 355 16 Landfill Closure and Postclosure Care Costs 401 17 Postemployment Benefits-Pension and Other 411 18 Compensated Absences 455 19 Accounting for Leases 465 20 Nonexchange Transactions 487 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 503 22 Pension and OPEB Plan Financial Statements 529 23 Educational and Other Governmental Entities 565 Appendix: Disclosure Checklist 579 Index 623

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