LEADER 05302nam 2200661 450 001 9910787464003321 005 20200520144314.0 010 $a1-118-97993-1 010 $a1-118-97994-X 010 $a1-118-97992-3 035 $a(CKB)3710000000335310 035 $a(EBL)1895854 035 $a(SSID)ssj0001441608 035 $a(PQKBManifestationID)11934840 035 $a(PQKBTitleCode)TC0001441608 035 $a(PQKBWorkID)11411760 035 $a(PQKB)10221869 035 $a(Au-PeEL)EBL1895854 035 $a(CaPaEBR)ebr11006389 035 $a(CaONFJC)MIL696391 035 $a(OCoLC)900343742 035 $a(CaSebORM)9781118979907 035 $a(MiAaPQ)EBC1895854 035 $a(EXLCZ)993710000000335310 100 $a20150128h20152015 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley GAAP for governments 2015 $einterpretation and application of generally accepted accounting principles for state and local governments /$fWarren Ruppel 205 $a1st edition 210 1$aChichester, [England] :$cWiley,$d2015. 210 4$dİ2015 215 $a1 online resource (695 p.) 225 1 $aWiley Regulatory Reporting 300 $aIncludes index. 311 $a1-322-65109-4 311 $a1-118-97990-7 327 $aCover; 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 327 $aExposure 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 327 $aDistinguishing a Governmental Entity from a Not-for-Profit OrganizationOverview 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; 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 327 $aDefinition 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 327 $aA 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 327 $aAccounting for Assets, Liabilities, and Fund Balances of General and Special Revenue Funds 330 $aThe essential reference for governmental GAAP application Wiley GAAP for Governments 2015 provides the latest information on GAAP, with coverage designed specifically for government entities. With a focus on the practical rather than the academic, this book provides insightful, up to date implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts, public authorities, and individual pension plans financial statements, with a disclosure checklist that helps preparers ensure compl 410 0$aWiley Regulatory Reporting 606 $aFinance, Public$xAccounting 615 0$aFinance, Public$xAccounting. 676 $a657.8350021873 700 $aRuppel$b Warren$0862510 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910787464003321 996 $aWiley GAAP for governments 2015$93734143 997 $aUNINA