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1. |
Record Nr. |
UNINA9910831061603321 |
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Autore |
Ruppel Warren |
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Titolo |
Wiley GAAP for governments 2014 : interpretation and application of generally accepted accounting principles for state and local governments / / Warren Ruppel |
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Pubbl/distr/stampa |
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Hoboken, New Jersey : , : Wiley, , 2014 |
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©2014 |
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ISBN |
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1-118-88826-X |
1-118-88849-9 |
1-118-88889-8 |
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Edizione |
[9th ed.] |
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Descrizione fisica |
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1 online resource (698 p.) |
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Disciplina |
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Soggetti |
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Finance, Public - Accounting - Standards - United States |
Local finance - Accounting - Standards - United States |
Accounting - Standards - United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di contenuto |
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Cover; Title Page; Copyright; Contents; 1 New Developments; Introduction; Recently Issued GASB Statements and Their Effective Dates; Exposure Drafts; Exposure Draft of Proposed Concepts Statement - Measurement of Elements of Financial Statements; Preliminary Views; Fair Value Measurement and Application; Fair Value Measurements; Application of Fair Value to Assets and Liabilities; Elements of Financial Statements - Recognition and Measurement Approaches; Recognition of Elements of Financial Statements; Measurement Approaches; GASB Project Plan; Summary |
2 Foundations of Governmental AccountingIntroduction; Chapter Overview; Entities Covered by Governmental Accounting Principles; Distinguishing a Governmental Entity from a Not-for-Profit Organization; Overview of the History of Governmental Accounting Standards Setting; Objectives of Governmental Accounting and Financial Reporting; GASB Concepts Statement 1; Objectives of Financial Reporting; Communication Methods; Concepts Statement 3, Communication Methods in General-Purpose External Financial Reports |
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that Contain Basic Financial Statements; Elements of Financial Statements |
Hierarchy of Governmental Accounting StandardsGAAP Hierarchy for Governments; Codification of Certain FASB and AICPA Accounting and Financial Reporting Guidance; Summary; 3 Fund Accounting Fundamentals; Introduction; Definition of Fund and the Purpose of Fund Accounting; Why Do Governments Use Fund Accounting?; Fund Accounting Under the GASBS 34 Reporting Model; How Is the Number of Funds to Be Established Determined?; A Synopsis of the Various Types of Funds Used by Governments for Accounting and Financial Reporting; Governmental Funds; Proprietary (Business-Type) Funds; Fiduciary Funds |
Major FundsA Definition of Basis of Accounting and Measurement Focus; Basis of Accounting; Recognition and Measurement of Certain Fund Liabilities and Expenditures; A Synopsis of Basis of Accounting and Measurement Focus Used by Each Type of Fund; Summary; 4 General Fund and Special Revenue Funds; Introduction; Basis of Accounting and Measurement Focus; Nature and Use of the General Fund; Nature and Use of Special Revenue Funds; Accounting for Certain Revenue and Expenditures of General and Special Revenue Funds; Special Considerations-Component Units; Special Assessments |
Miscellaneous RevenuesExpenditures; Accounting for Assets, Liabilities, and Fund Balances of General and Special Revenue Funds; Inventories and Prepaids; Fund Balances; Summary; 5 Capital Projects Funds; Introduction; Basis of Accounting; Measurement Focus; When Are Capital Projects Funds Used?; Revenues and Other Financing Sources; Proceeds from Debt Issuance; Bond Anticipation Notes; Demand Bonds; Special Assessment Debt; Arbitrage Rebate Accounting; Summary; 6 Debt Service Funds; Introduction; Situations When a Debt Service Fund Is Required or Desirable |
Basis of Accounting and Measurement Focus |
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Sommario/riassunto |
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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 |
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2. |
Record Nr. |
UNICAMPANIAVAN00121290 |
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Titolo |
1: Papyrus de Leyde Papyrus de Stockholm ; Fragments de recettes / texte établi et traduit par Robert Halleux |
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Pubbl/distr/stampa |
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Paris, : Les belles lettres, 1981 |
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ISBN |
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Descrizione fisica |
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XV, 235 p. (85-151 doppie) ; 20 cm. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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3. |
Record Nr. |
UNINA9911019722603321 |
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Autore |
Brown D. J |
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Titolo |
Quinazolines Supplement I / / D.J. Brown |
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Pubbl/distr/stampa |
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New York, : J. Wiley, c1996 |
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ISBN |
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9786612306129 |
9781282306127 |
128230612X |
9780470187951 |
0470187956 |
9780470188941 |
0470188944 |
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Descrizione fisica |
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1 online resource (760 p.) |
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Collana |
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Chemistry of heterocyclic compounds ; ; v. 55 |
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Disciplina |
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547.593 |
547/.59/05 |
547/.593 |
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Soggetti |
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Quinazoline |
Heterocyclic compounds |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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"An Interscience publication." |
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Nota di bibliografia |
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Includes bibliographical references (p. 607-681) and index. |
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Nota di contenuto |
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QUINAZOLINES; Contents; CHAPTER 1. PRIMARY SYNTHESES; 1.1 From a Single Benzene Substrate; 1.1.1 By Formation of the 1,2-Bond; 1.1.2 By Formation of the 1,Sa-Bond; 1.1.3 By Formation of the 2,3-Bond; 1.1.3.1. From o-Acylaminobenzamides; 1.1.3.2 From o-Acylaminobenzamide Oximes; 1.1.3.3 From o-(A1koxycarbonylamino)-benzamides; 1.1.3.4 From o-Ureidobenzamides; 1.1.3.5 From o-(Benzylideneamino)benz-amides; 1.1.3.6 From o-Acylaminobenzonitriles; 1.1.3.7 From o-(Substituted Methylene-amin0)benzonitriles; 1.1.3.8 From o-(Acylamino)benzaldehyde Hydrazones and Related Substrates |
1.1.3.9 From Miscellaneous Substrates1.1.4 By Formation of the 3,4-Bond; 1.1.4.1 From o-Ureidobenzoic Acids; 1.1.4.2 From o-Ureidobenzoic Esters; 1.1.4.3 From o-Ureidobenzoyl Chlorides or o-Ureidobenzamides; 1.1.4.4 From o-Ureidobenzonitriles; 1.1.4.5 From o- U reidobenzaldehyde Derivatives and Related Substrates; 1.1.4.6 From o-(Aminomethy1eneamino)-benzoic Acids, Esters, or Amides; 1.1.4.7 From Miscellaneous Substrates; 1.1.5 By Formation of the 4,4a-Bond; 1.2 From a Benzene Substrate and Ancillary Synthon(s); 1.2.1 Where the Synthon Supplies N1; 1.2.2 Where the Synthon Supplies C2 |
1.2.2.1 The Use of Carboxylic Acids and Related Synthons1.2.2.2 The Use of Carbonic Acid-Derived Synthons; 1.2.3 Where the Synthon Supplies N3; 1.2.3.1 With o-Acylaminobenzoic Acids as Substrates; 1.2.3.2 With o-Acylaminobenzoic Esters as Substrates; 1.2.3.3 With o-Acylaminobenzonitriles as Substrates; 1.2.3.4 With o-Acylaminobenzaldehydes or Related Ketones as Substrates; 1.2.3.5 With o-(Alkoxycarbony1amino)-benzoic Esters or Related Ketones as Substrates; 1.2.3.6 With o-(Substituted Methylene-amino)benzoic Esters or Related Ketones as Substrates |
1.2.3.7 With o-(Substituted Methylene-amin0)benzonitriles as Substrates1.2.3.8 With o-Isocyanatobenzoyl Chlorides as Substrates; 1.2.3.9 With o-Isocyanatobenzoic Esters and Related Ketones or Nitriles as Substrates; 1.2.3.10 With o-Cyanoamino- or o-Ureido-benzoic Esters and Related Ketones or Nitriles as Substrates; 1.2.3.11 With Miscellaneous Substrates; 1.2.4 Where the Synthon Supplies C4; 1.2.5 Where the Synthon(s) Supply N1 + C2; 1.2.6 Where the Synthon(s) Supply C2 + N3; 1.2.6.1 With o-Aminobenzoic Acids as Substrates; 1.2.6.2 With o-Aminobenzoic Esters as Substrates |
1.2.6.3 With o-Aminobenzarnides as Substrates1.2.6.4 With o-Arninobenzonitriles as Substrates; 1.2.6.5 With o-Aminobenzaldehydes or Related Ketones as Substrates; 1.2.6.6 With Miscellaneous o-Disubstitu-ted Benzenes as Substrates; 1.2.7 Where the Synthon(s) Supply N3 + C4; 1.2.7.1 With N-Acylanilines as Substrates; 1.2.7.2 With N-(α-Chloromethy1ene)ani-lines or Related Compounds as Substrates; 1.2.7.3 With Other Aniline Derivatives as Substrates; 1.2.8 Where the Synthon(s) Supply N1+C2 + N3; 1.2.8.1 With o-Halogeno or o-Alkoxyben-zonitriles as Substrates |
1.2.8.2 With o-Substituted Benzoic Esters or Related Compounds as Substrates |
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Sommario/riassunto |
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Primary Syntheses. Quinazoline, Alkylquinazolines, and Arylquinazolines. Halogenoquinazolines. Oxyquinazolines. Thioquinazolines. Nitro, Amino, and Related Quinazolines. Quinazolinecarboxylic Acids and Related Derivatives. Appendix. References. Index. |
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