Wiley GAAP for Governments 2015: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments 1st Edition by Warren Ruppel – Ebook PDF Instant Download/Delivery: 1118979907, 978-1118979907
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Product details:
ISBN 10: 1118979907
ISBN 13: 978-1118979907
Author: Warren Ruppel
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.
Table of contents:
Cover page
Title page
Copyright
Contents
Preface
About the author
Chapter 1: New developments
Chapter 2: Foundations of governmental accounting
Chapter 3: Fund accounting fundamentals
Chapter 4: General fund and special revenue funds
Chapter 5: Capital projects funds
Chapter 6: Debt service funds
Chapter 7: Proprietary funds
Chapter 8: Fiduciary funds
Chapter 9: Financial statements prepared by governments
Chapter 10: The importance of budgets to governments
Chapter 11: Definition of the reporting entity
Chapter 12: Cash and investments—valuation and disclosures
Chapter 13: Derivative instruments
Chapter 14: Capital assets
Chapter 15: Debt and other obligations
Chapter 16: Landfill closure and postclosure care costs
Chapter 17: Postemployment benefits—pension and other
Chapter 18: Compensated absences
Chapter 19: Accounting for leases
Chapter 20: Nonexchange transactions
Chapter 21: Risk financing and insurance-related activities/public entity risk pools
Chapter 22: Pension and OPEB plan financial statements
Chapter 23: Educational and other governmental entities
Appendix: Disclosure checklist
Index
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Tags: Warren Ruppel, Wiley GAAP for Governments, 2015 Interpretation and, Application of Generally