Buch, Englisch, 656 Seiten, Format (B × H): 188 mm x 234 mm, Gewicht: 1111 g
Reihe: Wiley Regulatory Reporting
Buch, Englisch, 656 Seiten, Format (B × H): 188 mm x 234 mm, Gewicht: 1111 g
Reihe: Wiley Regulatory Reporting
ISBN: 978-1-119-10756-9
Verlag: WILEY
The essential reference for governmental GAAP application
Wiley GAAP for Governments 2016provides 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.
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
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
