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Wiley GAAP for governments 2014 : interpretation and application of generally accepted accounting principles for state and local governments / / Warren Ruppel
| Wiley GAAP for governments 2014 : interpretation and application of generally accepted accounting principles for state and local governments / / Warren Ruppel |
| Autore | Ruppel Warren |
| Edizione | [9th ed.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2014 |
| Descrizione fisica | 1 online resource (698 p.) |
| Disciplina | 338.2578145 |
| Soggetto topico |
Finance, Public - Accounting - Standards - United States
Local finance - Accounting - Standards - United States Accounting - Standards - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-118-88826-X
1-118-88849-9 1-118-88889-8 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; 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
2 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 Hierarchy 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 Major 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 Miscellaneous 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 Basis of Accounting and Measurement Focus |
| Record Nr. | UNINA-9910139133803321 |
Ruppel Warren
|
||
| Hoboken, New Jersey : , : Wiley, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley GAAP for governments 2014 : interpretation and application of generally accepted accounting principles for state and local governments / / Warren Ruppel
| Wiley GAAP for governments 2014 : interpretation and application of generally accepted accounting principles for state and local governments / / Warren Ruppel |
| Autore | Ruppel Warren |
| Edizione | [9th ed.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2014 |
| Descrizione fisica | 1 online resource (698 p.) |
| Disciplina | 338.2578145 |
| Soggetto topico |
Finance, Public - Accounting - Standards - United States
Local finance - Accounting - Standards - United States Accounting - Standards - United States |
| ISBN |
1-118-88826-X
1-118-88849-9 1-118-88889-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; 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
2 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 Hierarchy 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 Major 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 Miscellaneous 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 Basis of Accounting and Measurement Focus |
| Record Nr. | UNINA-9910831061603321 |
|
Ruppel Warren
|
||
| Hoboken, New Jersey : , : Wiley, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||