Wiley GAAP for governments 2019: interpretation and application of generally accepted accounting principles for state and local governments 1st Edition

Wiley GAAP for governments 2019: interpretation and application of generally accepted accounting principles for state and local governments 1st Edition – Ebook Instant Download/Delivery ISBN(s): 9781119511588,9781119511670,9781119511687,1119511585,1119511674,1119511682,9781119511663

Product details:

• ISBN: 9781119511663
• Author: Warren Ruppel

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.

Table contents:

1 New Developments

2 Foundations of 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

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