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Record Nr. |
UNINA9910787464003321 |
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Autore |
Ruppel Warren |
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Titolo |
Wiley GAAP for governments 2015 : 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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Chichester, [England] : , : Wiley, , 2015 |
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©2015 |
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ISBN |
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1-118-97993-1 |
1-118-97994-X |
1-118-97992-3 |
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Edizione |
[1st edition] |
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Descrizione fisica |
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1 online resource (695 p.) |
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Collana |
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Wiley Regulatory Reporting |
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Disciplina |
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Soggetti |
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Finance, Public - Accounting |
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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; Preface; About the Author; Chapter 1 New Developments; Introduction; Recently Issued GASB Statements and Their Effective Dates; Exposure Drafts; Exposure Draft of Proposed Statement - Financial Reporting for Postemployment Benefit Plans Other Than Pensions; Exposure Draft of Proposed Statement - Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions; Effective Date; Effective Date; Exposure Draft of Proposed Statement - Fair Value Measurement and Application; Fair Value Measurements |
Exposure Draft of a Proposed Statement - The Hierarchy of Generally Accepted Accounting Principles for State and Local GovernmentsExposure Draft - Implementation Guide No. 20XX-1; Effective Date; Preliminary Views; Elements of Financial Statements - Recognition and Measurement Approaches; Recognition of Elements of Financial Statements; Measurement Approaches; GASB Project Plan; Summary; Chapter 2 Foundations of Governmental Accounting; Introduction; Chapter Overview; Entities Covered by Governmental Accounting Principles |
Distinguishing a Governmental Entity from a Not-for-Profit OrganizationOverview of the History of Governmental Accounting |
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Standards Setting; Objectives of Governmental Accounting and Financial Reporting; GASB Concepts Statement 1; Objectives of Financial Reporting; Communication Methods; Elements of Financial Statements; Hierarchy of Governmental Accounting Standards; GAAP Hierarchy for Governments; Codification of Certain FASB and AICPA Accounting and Financial Reporting Guidance; Summary; Chapter 3 Fund Accounting Fundamentals; Introduction |
Definition of Fund and the Purpose of Fund AccountingWhy 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 Funds; A Definition of Basis of Accounting and Measurement Focus; Basis of Accounting; Recognition and Measurement of Certain Fund Liabilities and Expenditures; Measurement Focus |
A Synopsis of Basis of Accounting and Measurement Focus Used by Each Type of FundSummary; Chapter 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 program considerations-food stamps; Special program considerations-on-behalf payments for fringe benefits and salaries; Special Considerations-Component Units; Special Assessments; Miscellaneous Revenues; Expenditures |
Accounting for Assets, Liabilities, and Fund Balances of General and Special Revenue Funds |
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Sommario/riassunto |
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The essential reference for governmental GAAP application Wiley GAAP for Governments 2015 provides the latest information on GAAP, with coverage designed specifically for government entities. With a focus on the practical rather than the academic, this book provides insightful, up to date implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts, public authorities, and individual pension plans financial statements, with a disclosure checklist that helps preparers ensure compl |
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