Ruppel Wiley GAAP for Governments 2012

Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
7. Auflage 2012
ISBN: 978-1-118-28678-4
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 624 Seiten, E-Book

The most practical, authoritative guide to governmental GAAP
Wiley GAAP for Governments 2012 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, this comprehensiveresource presents 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 2012 is a thorough, reliablereference financial professionals will consistently keep on theirdesks rather than on their bookshelves.

Autoren/Hrsg.

Ruppel, Warren

Inhaltsverzeichnis

Preface vii
About the Author ix
1 New Developments 1
2 Foundations of Governmental Accounting 27
3 Fund Accounting Fundamentals 51
4 General Fund and Special Revenue Funds 73
5 Capital Projects Funds 87
6 Debt Service Funds 101
7 Proprietary Funds 111
8 Fiduciary Funds 135
9 Financial Statements Prepared by Governments 141
10 The Importance of Budgets to Governments 207
11 Definition of the Reporting Entity 219
12 Cash and Investments--Valuation and Disclosures 259
13 Derivative Instruments 285
14 Capital Assets 315
15 Debt and Other Obligations 347
16 Landfill Closure and Postclosure Care Costs 383
17 Postemployment Benefits--Pension and Other 393
18 Compensated Absences 433
19 Accounting for Leases 445
20 Nonexchange Transactions 465
21 Risk Financing and Insurance-Related Activities/Public EntityRisk Pools 481
22 Pension and OPEB Plan Financial Statements 511
23 Educational and Other Governmental Entities 561
Appendix: Disclosure Checklist 577
Index 607

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.