The authoritative guide to governmental GAAP compliance, fully updated for 2019Wiley GAAP for Governments 2019 is the definitive resource for accurate information on the latest pronouncements and guidelines applicable to state and local governments and entities. Designed as a practical application guide for professional users, this comprehensive resource provides expert coverage of all significant developments to governmental accounting principles over the previous year. Focusing on practical application, this essential guide provides detailed information on all relevant areas of GAAP…mehr
The authoritative guide to governmental GAAP compliance, fully updated for 2019Wiley GAAP for Governments 2019 is the definitive resource for accurate information on the latest pronouncements and guidelines applicable to state and local governments and entities. Designed as a practical application guide for professional users, this comprehensive resource provides expert coverage of all significant developments to governmental accounting principles over the previous year. Focusing on practical application, this essential guide provides detailed information on all relevant areas of GAAP including general and special revenue funds, capital project funds and debt service funds, derivative instruments, and many more. This book incorporates all of the pronouncements issued by the Governmental Accounting Standards Board (GASB) as well as proposed new statements or interpretations currently outstanding and relevant information on the GASB agenda for the upcoming year.Governmental accounting standards are continuously evolving, and practitioners must stay up to date with the latest changes if compliance is to be maintained. This invaluable guide offers in-depth guidance on GAAP standards, interpretation, applications, and procedures to help you:* Keep pace with the latest accounting pronouncements* Ensure compliance with all GAAP-required disclosure guidelines* Understand how GAAP applies to school districts, public institutions, and individual pension plans* Strengthen understanding of material with flowcharts, diagrams, and chartsThis efficiently organized guide enables users to locate, understand, and apply relevant information with ease. Wiley GAAP for Governments 2019 provides financial reporters with expert guidance and up-to-date information required to ensure compliance and lighten the workload. Highly regarded for its efficient and accurate coverage of material, this book is the definitive reference for financial professionals.
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Autorenporträt
Warren Ruppel, CPA (Woodcliff Lake, NJ), is the author of four Wiley accounting publications, including Wiley GAAP for Governments, and two CCH Miller accounting and auditing books. He began his career at KPMG Peat Marwick in 1979 and joined Deloitte & Touche in 1989 to specialize in not-for-profit organizations and audits of governments. Mr. Ruppel has since served as the chief financial officer of an international not-for-profit organization and as the assistant comptroller responsible for the accounting and financial reporting for one of the largest cities in the U.S.
Inhaltsangabe
Preface viiAbout the Author ix1 New Developments 12 Foundations of Governmental Accounting 53 Fund Accounting Fundamentals 274 General Fund and Special Revenue Funds 475 Capital Projects Funds 596 Debt Service Funds 717 Proprietary Funds 798 Fiduciary Funds 939 Financial Statements Prepared by Governments 10510 The Importance of Budgets to Governments 17111 Definition of the Reporting Entity 18312 Cash and Investments--Valuation and Disclosures 22913 Derivative Instruments 28714 Capital Assets 31315 Debt and Other Obligations 34516 Landfill Closure and Postclosure Care Costs 38517 Postemployment Benefits--Pension and Other 39518 Compensated Absences 43719 Accounting for Leases 44720 Nonexchange Transactions 46921 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 48322 Pension and OPEB Plan Financial Statements 50923 Educational and Other Governmental Entities 543Appendix: Disclosure Checklist 557Index 599
Preface viiAbout the Author ix1 New Developments 12 Foundations of Governmental Accounting 53 Fund Accounting Fundamentals 274 General Fund and Special Revenue Funds 475 Capital Projects Funds 596 Debt Service Funds 717 Proprietary Funds 798 Fiduciary Funds 939 Financial Statements Prepared by Governments 10510 The Importance of Budgets to Governments 17111 Definition of the Reporting Entity 18312 Cash and Investments--Valuation and Disclosures 22913 Derivative Instruments 28714 Capital Assets 31315 Debt and Other Obligations 34516 Landfill Closure and Postclosure Care Costs 38517 Postemployment Benefits--Pension and Other 39518 Compensated Absences 43719 Accounting for Leases 44720 Nonexchange Transactions 46921 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 48322 Pension and OPEB Plan Financial Statements 50923 Educational and Other Governmental Entities 543Appendix: Disclosure Checklist 557Index 599
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