Wiley GAAP for Governments 2014 Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments /
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 com...
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Main Authors: | |
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Published: |
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Literature type: | Electronic eBook |
Language: | English |
Edition: | 9th ed. |
Subjects: | |
Online Access: |
http://onlinelibrary.wiley.com/book/10.1002/9781118888261 |
Summary: |
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 standardsExtremely useful and user-friendly examples, illustrations, and helpful practice hintsA comprehensive gui. |
Item Description: | Includes index. |
Carrier Form: | 1 online resource (ix, 685 pages) |
ISBN: |
9781118888261 111888826X 9781118888896 1118888898 9781118888490 1118888499 |
Index Number: | HJ9801 |
CLC: | F817.12 |
Contents: | New Developments -- Foundations of Governmental Accounting -- Fund Accounting Fundamentals -- General Fund and Special Revenue Funds -- Capital Projects Funds -- Debt Service Funds -- Proprietary Funds -- Fiduciary Funds -- Financial Statements Prepared by Governments -- The Importance of Budgets to Governments -- Definition of the Reporting Entity -- Cash and Investments-Valuation and Disclosures -- Derivative Instruments -- Capital Assets -- Debt and Other Obligations -- Landfill Closure and Postclosure Care Costs -- Postemployment Benefits-Pension and Other -- Compensated Absences -- Acco |