03495nam 2200625 a 450 991078616410332120200520144314.01-118-41696-11-299-18992-X1-118-42036-5(CKB)2670000000327521(EBL)1120064(OCoLC)827208005(SSID)ssj0000909211(PQKBManifestationID)12393194(PQKBTitleCode)TC0000909211(PQKBWorkID)10920466(PQKB)10960964(Au-PeEL)EBL1120064(CaPaEBR)ebr10653585(CaONFJC)MIL450242(CaSebORM)9781118416969(MiAaPQ)EBC1120064(EXLCZ)99267000000032752120130211d2013 uy 0engur|n|---|||||txtccrWiley GAAP for governments 2013[electronic resource] interpretation and application of generally accepted accounting principles for state and local governments /Warren Ruppel8th ed.Hoboken, N.J. Wiley20131 online resource (674 p.)Includes index.1-118-36323-X Wiley GAAP for Governments 2013: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments; Contents; Preface; About the Author; 1 New Developments; 2 Foundations of Governmental Accounting; 3 Fund Accounting Fundamentals; 4 General Fund and Special Revenue Funds; 5 Capital Projects Funds; 6 Debt Service Funds; 7 Proprietary Funds; 8 Fiduciary Funds; 9 Financial Statements Prepared by Governments; 10 The Importance of Budgets to Governments; 11 Definition of the Reporting Entity; 12 Cash and Investments-Valuation and Disclosures13 Derivative Instruments14 Capital Assets; 15 Debt and Other Obligations; 16 Landfill Closure and Postclosure Care Cost; 17 Postemployment Benefits-Pension and Other; 18 Compensated Absences; 19 Accounting for Leases; 20 Nonexchange Transactions; 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools; 22 Pension and OPEB Plan Financial Statements; 23 Educational and Other Governmental Entities; Appendix: Disclosure Checklist; IndexThe most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2013 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 guide tFinance, PublicAccountingStandardsUnited StatesLocal financeAccountingStandardsUnited StatesAccountingStandardsUnited StatesFinance, PublicAccountingStandardsLocal financeAccountingStandardsAccountingStandards657657.835Ruppel Warren862510MiAaPQMiAaPQMiAaPQBOOK9910786164103321Wiley GAAP for governments 20133777675UNINA