LEADER 03495nam 2200625 a 450 001 9910786164103321 005 20200520144314.0 010 $a1-118-41696-1 010 $a1-299-18992-X 010 $a1-118-42036-5 035 $a(CKB)2670000000327521 035 $a(EBL)1120064 035 $a(OCoLC)827208005 035 $a(SSID)ssj0000909211 035 $a(PQKBManifestationID)12393194 035 $a(PQKBTitleCode)TC0000909211 035 $a(PQKBWorkID)10920466 035 $a(PQKB)10960964 035 $a(Au-PeEL)EBL1120064 035 $a(CaPaEBR)ebr10653585 035 $a(CaONFJC)MIL450242 035 $a(CaSebORM)9781118416969 035 $a(MiAaPQ)EBC1120064 035 $a(EXLCZ)992670000000327521 100 $a20130211d2013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley GAAP for governments 2013$b[electronic resource] $einterpretation and application of generally accepted accounting principles for state and local governments /$fWarren Ruppel 205 $a8th ed. 210 $aHoboken, N.J. $cWiley$d2013 215 $a1 online resource (674 p.) 300 $aIncludes index. 311 $a1-118-36323-X 327 $aWiley 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 Disclosures 327 $a13 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; Index 330 $aThe 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 t 606 $aFinance, Public$xAccounting$xStandards$zUnited States 606 $aLocal finance$xAccounting$xStandards$zUnited States 606 $aAccounting$xStandards$zUnited States 615 0$aFinance, Public$xAccounting$xStandards 615 0$aLocal finance$xAccounting$xStandards 615 0$aAccounting$xStandards 676 $a657 676 $a657.835 700 $aRuppel$b Warren$0862510 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910786164103321 996 $aWiley GAAP for governments 2013$93777675 997 $aUNINA