Ruppel Wiley GAAP for Governments 2018
2. Auflage 2018
ISBN: 978-1-119-39624-6
Verlag: Wiley & Sons
Seite exportieren Leseprobe
Buch, Englisch,
688 Seiten, Kartoniert, Format (B × H): 186 mm x 237 mm, Gewicht: 666 g
- Wiley GAAP for Governments 2017, 978-1-119-38146-4
Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
2. Auflage 2018,
688 Seiten, Kartoniert, Format (B × H): 186 mm x 237 mm, Gewicht: 666 g
ISBN: 978-1-119-39624-6
Verlag: Wiley & Sons
Seite exportieren
- versandkostenfreie Lieferung
- Lieferfrist: bis zu 10 Tage
Ruppel, Warren
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.
Preface vii
About the Author ix
1 New Developments 1
2 Foundations of Governmental Accounting 7
3 Fund Accounting Fundamentals 27
4 General Fund and Special Revenue Funds 47
5 Capital Projects Funds 59
6 Debt Service Funds 71
7 Proprietary Funds 79
8 Fiduciary Funds 91
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 227
13 Derivative Instruments 285
14 Capital Assets 311
15 Debt and Other Obligations 343
16 Landfill Closure and Postclosure Care Costs 383
17 Postemployment Benefits--Pension and Other 393
18 Compensated Absences 451
19 Accounting for Leases 461
20 Nonexchange Transactions 485
21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 499
22 Pension and OPEB Plan Financial Statements 525
23 Educational and Other Governmental Entities 601
Appendix: Disclosure Checklist 615
Index 657
Ruppel, Warren
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.
Preface vii
About the Author ix
1 New Developments 1
2 Foundations of Governmental Accounting 7
3 Fund Accounting Fundamentals 27
4 General Fund and Special Revenue Funds 47
5 Capital Projects Funds 59
6 Debt Service Funds 71
7 Proprietary Funds 79
8 Fiduciary Funds 91
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 227
13 Derivative Instruments 285
14 Capital Assets 311
15 Debt and Other Obligations 343
16 Landfill Closure and Postclosure Care Costs 383
17 Postemployment Benefits--Pension and Other 393
18 Compensated Absences 451
19 Accounting for Leases 461
20 Nonexchange Transactions 485
21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 499
22 Pension and OPEB Plan Financial Statements 525
23 Educational and Other Governmental Entities 601
Appendix: Disclosure Checklist 615
Index 657
- versandkostenfreie Lieferung
85,90 € (inkl. MwSt.)
Aufgrund der Corona-Krise kann es in Einzelfällen zu deutlich längeren Lieferzeiten kommen.
Webcode: sack.de/dxj6q