Ruppel Wiley GAAP for Governments 2011

Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
6. Auflage 2011
ISBN: 978-1-118-07606-4
Verlag: John Wiley & Sons
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 584 Seiten, E-Book

The most practical, authoritative guide to governmental GAAP
Wiley GAAP for Governments 2011 is a comprehensive guideto the accounting and financial reporting principles used by stateand local governments as well as other governmental entities.Designed with the needs of the user in mind, a "New Developments"chapter offers the important developments in governmental GAAPduring the past year.
* Full coverage of authoritative accounting standards
* Extremely useful and user-friendly examples, illustrations, andhelpful practice hints
* A comprehensive guide to the accounting and financial reportingprinciples used by state and local governments as well as othergovernmental entities
* Provides a look ahead to the status of current and futureGovernmental Accounting Standards Board standards and projects
* Offers information on the very latest in standard-settingactivities
* Also by Warren Ruppel: Governmental Accounting MadeEasy
Wiley GAAP for Governments 2011 is a thorough, reliablereference financial professionals will consistently keep on theirdesks rather than on their bookshelves.

Autoren/Hrsg.

Ruppel, Warren

Inhaltsverzeichnis

Preface.
About the Author.
1 New Developments.
2 History and Theory Underlying 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 EntityRisk Pools.
22 Pension and OPEB Plan Financial Statements.
23 Educational and Other Governmental Entities.
Appendix: Disclosure Checklist.
Index.

Über Autor(innen)

Warren Ruppel, CPA (Woodcliff Lake, NJ), is the author of four Wiley accounting publications, including Wiley GAAP for Governments, and two CCH Miller accounting and auditing books. He began his career at KPMG Peat Marwick in 1979 and joined Deloitte & Touche in 1989 to specialize in not-for-profit organizations and audits of governments. Mr. Ruppel has since served as the chief financial officer of an international not-for-profit organization and as the assistant comptroller responsible for the accounting and financial reporting for one of the largest cities in the U.S.