LEADER 05311nam 2200637 450 001 9910831061603321 005 20230803221233.0 010 $a1-118-88826-X 010 $a1-118-88849-9 010 $a1-118-88889-8 035 $a(CKB)2550000001273001 035 $a(EBL)1666498 035 $a(SSID)ssj0001217506 035 $a(PQKBManifestationID)11726833 035 $a(PQKBTitleCode)TC0001217506 035 $a(PQKBWorkID)11202362 035 $a(PQKB)11134441 035 $a(OCoLC)877039076 035 $a(MiAaPQ)EBC1666498 035 $a(EXLCZ)992550000001273001 100 $a20140504h20142014 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley GAAP for governments 2014 $einterpretation and application of generally accepted accounting principles for state and local governments /$fWarren Ruppel 205 $a9th ed. 210 1$aHoboken, New Jersey :$cWiley,$d2014. 210 4$dİ2014 215 $a1 online resource (698 p.) 300 $aIncludes index. 311 $a1-118-73385-1 311 $a1-306-63877-1 327 $aCover; 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 327 $a2 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 that Contain Basic Financial Statements; Elements of Financial Statements 327 $aHierarchy 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 327 $aMajor 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 327 $aMiscellaneous 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 327 $aBasis of Accounting and Measurement Focus 330 $aThe 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 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 $a338.2578145 700 $aRuppel$b Warren$0862510 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910831061603321 996 $aWiley GAAP for governments 2014$93928253 997 $aUNINA LEADER 05027nam 2200709Ia 450 001 9911019722603321 005 20200520144314.0 010 $a9786612306129 010 $a9781282306127 010 $a128230612X 010 $a9780470187951 010 $a0470187956 010 $a9780470188941 010 $a0470188944 035 $a(CKB)1000000000376598 035 $a(EBL)469256 035 $a(OCoLC)814413814 035 $a(SSID)ssj0000342064 035 $a(PQKBManifestationID)11277116 035 $a(PQKBTitleCode)TC0000342064 035 $a(PQKBWorkID)10285485 035 $a(PQKB)10828915 035 $a(MiAaPQ)EBC469256 035 $a(Perlego)2767017 035 $a(EXLCZ)991000000000376598 100 $a19960213d1996 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aQuinazolines$iSupplement I /$fD.J. Brown 210 $aNew York $cJ. Wiley$dc1996 215 $a1 online resource (760 p.) 225 1 $aChemistry of heterocyclic compounds ;$vv. 55 300 $a"An Interscience publication." 311 08$a9780471145653 311 08$a0471145653 320 $aIncludes bibliographical references (p. 607-681) and index. 327 $aQUINAZOLINES; 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 327 $a1.1.3.9 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 327 $a1.2.2.1 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 327 $a1.2.3.7 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 327 $a1.2.6.3 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-(?-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 327 $a1.2.8.2 With o-Substituted Benzoic Esters or Related Compounds as Substrates 330 $aPrimary Syntheses. Quinazoline, Alkylquinazolines, and Arylquinazolines. Halogenoquinazolines. Oxyquinazolines. Thioquinazolines. Nitro, Amino, and Related Quinazolines. Quinazolinecarboxylic Acids and Related Derivatives. Appendix. References. Index. 410 0$aChemistry of heterocyclic compounds ;$vv. 55. 606 $aQuinazoline 606 $aHeterocyclic compounds 615 0$aQuinazoline. 615 0$aHeterocyclic compounds. 676 $a547.593 676 $a547/.59/05 676 $a547/.593 700 $aBrown$b D. J$0383088 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9911019722603321 996 $aQuinazolines$94420977 997 $aUNINA