Buch, Englisch, 672 Seiten, Format (B × H): 187 mm x 235 mm, Gewicht: 1112 g
Reihe: Wiley Regulatory Reporting
Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
Buch, Englisch, 672 Seiten, Format (B × H): 187 mm x 235 mm, Gewicht: 1112 g
Reihe: Wiley Regulatory Reporting
ISBN: 978-1-119-38146-4
Verlag: Wiley & Sons
Autoren/Hrsg.
Weitere Infos & Material
Preface vii
About the Author ix
1 New Developments 1
2 Foundations of Governmental Accounting 9
3 Fund Accounting Fundamentals 29
4 General Fund and Special Revenue Funds 49
5 Capital Projects Funds 61
6 Debt Service Funds 73
7 Proprietary Funds 81
8 Fiduciary Funds 93
9 Financial Statements Prepared by Governments 103
10 The Importance of Budgets to Governments 169
11 Definition of the Reporting Entity 181
12 Cash and Investments--Valuation and Disclosures 225
13 Derivative Instruments 283
14 Capital Assets 309
15 Debt and Other Obligations 341
16 Landfill Closure and Postclosure Care Costs 379
17 Postemployment Benefits--Pension and Other 389
18 Compensated Absences 443
19 Accounting for Leases 453
20 Nonexchange Transactions 473
21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 487
22 Pension and OPEB Plan Financial Statements 513
23 Educational and Other Governmental Entities 589
Appendix: Disclosure Checklist 603
Index 645