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Biblioteca

MARC Lista (tabellare)
Communication methods in general purpose external financial reports that contain basic financial statements
Communication methods in general purpose external financial reports that contain basic financial statements
Autore Financial Accounting Foundation.Governmental Accounting Standards Board
Pubbl/distr/stampa Norwalk, CT : Governmental Accounting Standards Board of the Financial Accounting Foundation, c2005
Descrizione fisica 22 p. ; 23 cm
Disciplina 657.835
Collana Concepts statement ... of the Governmental Accounting Standards Board ; 3
Governmental accounting standards series ; 241-A
Soggetto topico Finance, Public - Accounting - Standards - United States
Local finance - Accounting - Standards - United States
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNISALENTO-991004052019707536
Financial Accounting Foundation.Governmental Accounting Standards Board  
Norwalk, CT : Governmental Accounting Standards Board of the Financial Accounting Foundation, c2005
Materiale a stampa
Lo trovi qui: Univ. del Salento
Opac: Controlla la disponibilità qui
Elements of financial statements
Elements of financial statements
Autore Financial Accounting Foundation.Governmental Accounting Standards Board
Pubbl/distr/stampa Norwalk, CT : Governmental Accounting Standards Board of the Financial Accounting Foundation, c2007
Descrizione fisica 25 p. ; 23 cm
Disciplina 657.835
Collana Concepts statement ... of the Governmental Accounting Standards Board ; 4
Governmental accounting standards series ; 267-A
Soggetto topico Finance, Public - Accounting - Standards - United States
Local finance - Accounting - Standards - United States
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNISALENTO-991004052339707536
Financial Accounting Foundation.Governmental Accounting Standards Board  
Norwalk, CT : Governmental Accounting Standards Board of the Financial Accounting Foundation, c2007
Materiale a stampa
Lo trovi qui: Univ. del Salento
Opac: Controlla la disponibilità qui
Objectives of financial reporting
Objectives of financial reporting
Autore Financial Accounting Foundation.Governmental Accounting Standards Board
Pubbl/distr/stampa Norwalk, CT : Governmental Accounting Standards Board of the Financial Accounting Foundation, c1987
Descrizione fisica x, 43 p. ; 23 cm
Disciplina 657.835
Collana Concepts statement ... of the Governmental Accounting Standards Board ; 1
Governmental accounting standards series ; 037
Soggetto topico Finance, Public - Accounting - Standards - United States
Local finance - Accounting - Standards - United States
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNISALENTO-991004051799707536
Financial Accounting Foundation.Governmental Accounting Standards Board  
Norwalk, CT : Governmental Accounting Standards Board of the Financial Accounting Foundation, c1987
Materiale a stampa
Lo trovi qui: Univ. del Salento
Opac: Controlla la disponibilità qui
Service efforts and accomplishments reporting
Service efforts and accomplishments reporting
Autore Financial Accounting Foundation.Governmental Accounting Standards Board
Pubbl/distr/stampa Norwalk, CT : Governmental Accounting Standards Board of the Financial Accounting Foundation, c1994
Descrizione fisica 43 p. ; 23 cm
Disciplina 657.835
Collana Concepts statement ... of the Governmental Accounting Standards Board ; 2
Governmental accounting standards series ; 109-A
Soggetto topico Finance, Public - Accounting - Standards - United States
Local finance - Accounting - Standards - United States
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNISALENTO-991004051889707536
Financial Accounting Foundation.Governmental Accounting Standards Board  
Norwalk, CT : Governmental Accounting Standards Board of the Financial Accounting Foundation, c1994
Materiale a stampa
Lo trovi qui: Univ. del Salento
Opac: Controlla la disponibilità qui
Wiley GAAP 2016 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
Wiley GAAP 2016 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
Autore Flood Joanne M.
Edizione [1st edition]
Pubbl/distr/stampa Chichester, England : , : Wiley, , 2016
Descrizione fisica 1 online resource (2180 p.)
Disciplina 657.8350021873
Collana Wiley Regulatory Reporting
Soggetto topico Finance, Public - Accounting - Standards - United States
Local finance - Accounting - Standards - United States
Accounting - Standards - United States
ISBN 1-119-10608-7
1-119-21669-9
1-119-10607-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910137179503321
Flood Joanne M.  
Chichester, England : , : Wiley, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley GAAP 2017 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
Wiley GAAP 2017 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
Autore Flood Joanne M.
Pubbl/distr/stampa Chichester, England : , : Wiley, , 2017
Descrizione fisica 1 online resource (2,312 pages) : illustrations, tables
Disciplina 657.8350021873
Soggetto topico Finance, Public - Accounting - Standards - United States
Local finance - Accounting - Standards - United States
Accounting - Standards - United States
Soggetto genere / forma Electronic books.
ISBN 1-119-35702-0
1-119-35692-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910155031803321
Flood Joanne M.  
Chichester, England : , : Wiley, , 2017
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley GAAP 2017 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
Wiley GAAP 2017 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
Autore Flood Joanne M.
Pubbl/distr/stampa Chichester, England : , : Wiley, , 2017
Descrizione fisica 1 online resource (2,312 pages) : illustrations, tables
Disciplina 657.8350021873
Soggetto topico Finance, Public - Accounting - Standards - United States
Local finance - Accounting - Standards - United States
Accounting - Standards - United States
ISBN 1-119-35702-0
1-119-35692-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910830177903321
Flood Joanne M.  
Chichester, England : , : Wiley, , 2017
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley GAAP for governments 2011 [[electronic resource] ] : interpretation and application of generally accepted accounting principles for state and local governments / / Warren Ruppel
Wiley GAAP for governments 2011 [[electronic resource] ] : interpretation and application of generally accepted accounting principles for state and local governments / / Warren Ruppel
Autore Ruppel Warren
Edizione [6th ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, 2011
Descrizione fisica 1 online resource (598 p.)
Disciplina 657.835021873
Soggetto topico Local finance - Accounting - Standards - United States
Accounting - Standards - United States
Soggetto genere / forma Electronic books.
ISBN 1-283-37475-7
9786613374752
1-118-07606-0
1-118-07607-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto GAAP for Governments 2011: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments; CONTENTS; PREFACE; ABOUT THE AUTHOR; CHAPTER 1: NEW DEVELOPMENTS; INTRODUCTION; RECENTLY ISSUED GASB STATEMENTS AND THEIR EFFECTIVE DATES; EXPOSURE DRAFTS; PRELIMINARY VIEWS; GASB PROJECT PLAN; SUMMARY; CHAPTER 2: HISTORY AND THEORY UNDERLYING GOVERNMENTAL ACCOUNTING; INTRODUCTION; CHAPTER OVERVIEW; ENTITIES COVERED BY GOVERNMENTAL ACCOUNTING PRINCIPLES; OVERVIEW OF THE HISTORY OF GOVERNMENTAL ACCOUNTING STANDARDS SETTING
OBJECTIVES OF GOVERNMENTAL ACCOUNTING AND FINANCIAL REPORTING OBJECTIVES OF FINANCIAL REPORTING; COMMUNICATION METHODS; ELEMENTS OF FINANCIAL STATEMENTS; HIERARCHY OF GOVERNMENTAL ACCOUNTING STANDARDS; SUMMARY; CHAPTER 3: FUND ACCOUNTING FUNDAMENTALS; INTRODUCTION; DEFINITION OF FUND AND THE PURPOSE OF FUND ACCOUNTING; A SYNOPSIS OF THE VARIOUS TYPES OF FUNDS USED BY GOVERNMENTS FOR ACCOUNTING AND FINANCIAL REPORTING; A DEFINITION OF BASIS OF ACCOUNTING AND MEASUREMENT FOCUS; 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; 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; ACCOUNTING FOR ASSETS, LIABILITIES, AND FUND BALANCES OF GENERAL AND SPECIAL REVENUE FUNDS; SUMMARY; CHAPTER 5: CAPITAL PROJECTS FUNDS; INTRODUCTION; BASIS OF ACCOUNTING; MEASUREMENT FOCUS; WHEN ARE CAPITAL PROJECTS FUNDS USED?
REVENUES AND OTHER FINANCING SOURCES SUMMARY; CHAPTER 6: DEBT SERVICE FUNDS; INTRODUCTION; SITUATIONS WHEN A DEBT SERVICE FUND IS REQUIRED OR DESIRABLE; BASIS OF ACCOUNTING AND MEASUREMENT FOCUS; EXPENDITURE RECOGNITION FOR DEBT SERVICE PAYMENTS; ACCOUNTING FOR THE ADVANCE REFUNDING OF LONG-TERM DEBT; SUMMARY; CHAPTER 7: PROPRIETARY FUNDS; INTRODUCTION; BASIS OF ACCOUNTING AND MEASUREMENT FOCUS FOR PROPRIETARY FUNDS; ENTERPRISE FUNDS; INTERNAL SERVICE FUNDS; SUMMARY; CHAPTER 8: FIDUCIARY FUNDS; INTRODUCTION; AGENCY FUNDS; PENSION (AND OTHER EMPLOYEE BENEFIT) TRUST FUNDS; INVESTMENT TRUST FUNDS
PRIVATE-PURPOSE TRUST FUNDS SUMMARY; CHAPTER 9: FINANCIAL STATEMENTS PREPARED BY GOVERNMENTS; INTRODUCTION; BASIC FINANCIAL STATEMENTS; INTERFUND TRANSACTIONS-FUND FINANCIAL STATEMENTS; INTRA-ENTITY TRANSACTIONS- GOVERNMENT-WIDE FINANCIAL STATEMENTS; COMPREHENSIVE ANNUAL FINANCIAL REPORT; CASH FLOW STATEMENT PREPARATION AND REPORTING; SUMMARY; CHAPTER 10: THE IMPORTANCE OF BUDGETS TO GOVERNMENTS; INTRODUCTION; BUDGET BACKGROUND; WHICH FUNDS OF THE GOVERNMENT ADOPT BUDGETS?; DIFFERENCES BETWEEN THE BUDGET AND GAAP; BUDGETARY CONTROL; SUMMARY; CHAPTER 11: DEFINITION OF THE REPORTING ENTITY
INTRODUCTION
Record Nr. UNINA-9910464843003321
Ruppel Warren  
Hoboken, N.J., : Wiley, 2011
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley GAAP for governments 2011 [[electronic resource] ] : interpretation and application of generally accepted accounting principles for state and local governments / / Warren Ruppel
Wiley GAAP for governments 2011 [[electronic resource] ] : interpretation and application of generally accepted accounting principles for state and local governments / / Warren Ruppel
Autore Ruppel Warren
Edizione [6th ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, 2011
Descrizione fisica 1 online resource (598 p.)
Disciplina 657.835021873
Soggetto topico Local finance - Accounting - Standards - United States
Accounting - Standards - United States
ISBN 1-283-37475-7
9786613374752
1-118-07606-0
1-118-07607-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto GAAP for Governments 2011: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments; CONTENTS; PREFACE; ABOUT THE AUTHOR; CHAPTER 1: NEW DEVELOPMENTS; INTRODUCTION; RECENTLY ISSUED GASB STATEMENTS AND THEIR EFFECTIVE DATES; EXPOSURE DRAFTS; PRELIMINARY VIEWS; GASB PROJECT PLAN; SUMMARY; CHAPTER 2: HISTORY AND THEORY UNDERLYING GOVERNMENTAL ACCOUNTING; INTRODUCTION; CHAPTER OVERVIEW; ENTITIES COVERED BY GOVERNMENTAL ACCOUNTING PRINCIPLES; OVERVIEW OF THE HISTORY OF GOVERNMENTAL ACCOUNTING STANDARDS SETTING
OBJECTIVES OF GOVERNMENTAL ACCOUNTING AND FINANCIAL REPORTING OBJECTIVES OF FINANCIAL REPORTING; COMMUNICATION METHODS; ELEMENTS OF FINANCIAL STATEMENTS; HIERARCHY OF GOVERNMENTAL ACCOUNTING STANDARDS; SUMMARY; CHAPTER 3: FUND ACCOUNTING FUNDAMENTALS; INTRODUCTION; DEFINITION OF FUND AND THE PURPOSE OF FUND ACCOUNTING; A SYNOPSIS OF THE VARIOUS TYPES OF FUNDS USED BY GOVERNMENTS FOR ACCOUNTING AND FINANCIAL REPORTING; A DEFINITION OF BASIS OF ACCOUNTING AND MEASUREMENT FOCUS; 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; 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; ACCOUNTING FOR ASSETS, LIABILITIES, AND FUND BALANCES OF GENERAL AND SPECIAL REVENUE FUNDS; SUMMARY; CHAPTER 5: CAPITAL PROJECTS FUNDS; INTRODUCTION; BASIS OF ACCOUNTING; MEASUREMENT FOCUS; WHEN ARE CAPITAL PROJECTS FUNDS USED?
REVENUES AND OTHER FINANCING SOURCES SUMMARY; CHAPTER 6: DEBT SERVICE FUNDS; INTRODUCTION; SITUATIONS WHEN A DEBT SERVICE FUND IS REQUIRED OR DESIRABLE; BASIS OF ACCOUNTING AND MEASUREMENT FOCUS; EXPENDITURE RECOGNITION FOR DEBT SERVICE PAYMENTS; ACCOUNTING FOR THE ADVANCE REFUNDING OF LONG-TERM DEBT; SUMMARY; CHAPTER 7: PROPRIETARY FUNDS; INTRODUCTION; BASIS OF ACCOUNTING AND MEASUREMENT FOCUS FOR PROPRIETARY FUNDS; ENTERPRISE FUNDS; INTERNAL SERVICE FUNDS; SUMMARY; CHAPTER 8: FIDUCIARY FUNDS; INTRODUCTION; AGENCY FUNDS; PENSION (AND OTHER EMPLOYEE BENEFIT) TRUST FUNDS; INVESTMENT TRUST FUNDS
PRIVATE-PURPOSE TRUST FUNDS SUMMARY; CHAPTER 9: FINANCIAL STATEMENTS PREPARED BY GOVERNMENTS; INTRODUCTION; BASIC FINANCIAL STATEMENTS; INTERFUND TRANSACTIONS-FUND FINANCIAL STATEMENTS; INTRA-ENTITY TRANSACTIONS- GOVERNMENT-WIDE FINANCIAL STATEMENTS; COMPREHENSIVE ANNUAL FINANCIAL REPORT; CASH FLOW STATEMENT PREPARATION AND REPORTING; SUMMARY; CHAPTER 10: THE IMPORTANCE OF BUDGETS TO GOVERNMENTS; INTRODUCTION; BUDGET BACKGROUND; WHICH FUNDS OF THE GOVERNMENT ADOPT BUDGETS?; DIFFERENCES BETWEEN THE BUDGET AND GAAP; BUDGETARY CONTROL; SUMMARY; CHAPTER 11: DEFINITION OF THE REPORTING ENTITY
INTRODUCTION
Record Nr. UNINA-9910789065103321
Ruppel Warren  
Hoboken, N.J., : Wiley, 2011
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley GAAP for governments 2011 : interpretation and application of generally accepted accounting principles for state and local governments / / Warren Ruppel
Wiley GAAP for governments 2011 : interpretation and application of generally accepted accounting principles for state and local governments / / Warren Ruppel
Autore Ruppel Warren
Edizione [6th ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, 2011
Descrizione fisica 1 online resource (598 p.)
Disciplina 657.835021873
Soggetto topico Local finance - Accounting - Standards - United States
Accounting - Standards - United States
ISBN 9786613374752
9781283374750
1283374757
9781118076064
1118076060
9781118076071
1118076079
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto GAAP for Governments 2011: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments; CONTENTS; PREFACE; ABOUT THE AUTHOR; CHAPTER 1: NEW DEVELOPMENTS; INTRODUCTION; RECENTLY ISSUED GASB STATEMENTS AND THEIR EFFECTIVE DATES; EXPOSURE DRAFTS; PRELIMINARY VIEWS; GASB PROJECT PLAN; SUMMARY; CHAPTER 2: HISTORY AND THEORY UNDERLYING GOVERNMENTAL ACCOUNTING; INTRODUCTION; CHAPTER OVERVIEW; ENTITIES COVERED BY GOVERNMENTAL ACCOUNTING PRINCIPLES; OVERVIEW OF THE HISTORY OF GOVERNMENTAL ACCOUNTING STANDARDS SETTING
OBJECTIVES OF GOVERNMENTAL ACCOUNTING AND FINANCIAL REPORTING OBJECTIVES OF FINANCIAL REPORTING; COMMUNICATION METHODS; ELEMENTS OF FINANCIAL STATEMENTS; HIERARCHY OF GOVERNMENTAL ACCOUNTING STANDARDS; SUMMARY; CHAPTER 3: FUND ACCOUNTING FUNDAMENTALS; INTRODUCTION; DEFINITION OF FUND AND THE PURPOSE OF FUND ACCOUNTING; A SYNOPSIS OF THE VARIOUS TYPES OF FUNDS USED BY GOVERNMENTS FOR ACCOUNTING AND FINANCIAL REPORTING; A DEFINITION OF BASIS OF ACCOUNTING AND MEASUREMENT FOCUS; 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; 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; ACCOUNTING FOR ASSETS, LIABILITIES, AND FUND BALANCES OF GENERAL AND SPECIAL REVENUE FUNDS; SUMMARY; CHAPTER 5: CAPITAL PROJECTS FUNDS; INTRODUCTION; BASIS OF ACCOUNTING; MEASUREMENT FOCUS; WHEN ARE CAPITAL PROJECTS FUNDS USED?
REVENUES AND OTHER FINANCING SOURCES SUMMARY; CHAPTER 6: DEBT SERVICE FUNDS; INTRODUCTION; SITUATIONS WHEN A DEBT SERVICE FUND IS REQUIRED OR DESIRABLE; BASIS OF ACCOUNTING AND MEASUREMENT FOCUS; EXPENDITURE RECOGNITION FOR DEBT SERVICE PAYMENTS; ACCOUNTING FOR THE ADVANCE REFUNDING OF LONG-TERM DEBT; SUMMARY; CHAPTER 7: PROPRIETARY FUNDS; INTRODUCTION; BASIS OF ACCOUNTING AND MEASUREMENT FOCUS FOR PROPRIETARY FUNDS; ENTERPRISE FUNDS; INTERNAL SERVICE FUNDS; SUMMARY; CHAPTER 8: FIDUCIARY FUNDS; INTRODUCTION; AGENCY FUNDS; PENSION (AND OTHER EMPLOYEE BENEFIT) TRUST FUNDS; INVESTMENT TRUST FUNDS
PRIVATE-PURPOSE TRUST FUNDS SUMMARY; CHAPTER 9: FINANCIAL STATEMENTS PREPARED BY GOVERNMENTS; INTRODUCTION; BASIC FINANCIAL STATEMENTS; INTERFUND TRANSACTIONS-FUND FINANCIAL STATEMENTS; INTRA-ENTITY TRANSACTIONS- GOVERNMENT-WIDE FINANCIAL STATEMENTS; COMPREHENSIVE ANNUAL FINANCIAL REPORT; CASH FLOW STATEMENT PREPARATION AND REPORTING; SUMMARY; CHAPTER 10: THE IMPORTANCE OF BUDGETS TO GOVERNMENTS; INTRODUCTION; BUDGET BACKGROUND; WHICH FUNDS OF THE GOVERNMENT ADOPT BUDGETS?; DIFFERENCES BETWEEN THE BUDGET AND GAAP; BUDGETARY CONTROL; SUMMARY; CHAPTER 11: DEFINITION OF THE REPORTING ENTITY
INTRODUCTION
Record Nr. UNINA-9910972787903321
Ruppel Warren  
Hoboken, N.J., : Wiley, 2011
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui