Wiley GAAP for Governments 2013

9781118363232_cover.indd

Wiley GAAP for Governments 2013 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 standards
Extremely useful and user-friendly examples, illustrations, and helpful practice hints
A comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities
Provides a look ahead to the status of current and future Governmental Accounting Standards Board standards and projects
Offers information on the very latest in standard-setting activities
Also by Warren Ruppel: Governmental Accounting Made Easy
Wiley GAAP for Governments 2013 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.
Table of Contents
Chapter 1. New Developments
Chapter 2. Foundations of Governmental Accounting
Chapter 3. Fund Accounting Fundamentals
Chapter 4. General Fund and Special Revenue Funds
Chapter 5. Capital Projects Funds
Chapter 6. Debt Service Funds
Chapter 7. Proprietary Funds
Chapter 8. Fiduciary Funds
Chapter 9. Financial Statements Prepared by Governments
Chapter 10. The Importance of Budgets to Governments
Chapter 11. Definition of the Reporting Entity
Chapter 12. Cash and Investments—Valuation and Disclosures
Chapter 13. Derivative Instruments
Chapter 14. Capital Assets
Chapter 15. Debt and Other Obligations
Chapter 16. Landfill Closure and Postclosure Care Costs
Chapter 17. Postemployment Benefits—Pension and Other
Chapter 18. Compensated Absences
Chapter 19. Accounting for Leases
Chapter 20. Nonexchange Transactions
Chapter 21. Risk Financing and Insurance-Related Activities/Public Entity Risk Pools
Chapter 22. Pension and OPEB Plan Financial Statements
Chapter 23. Educational and Other Governmental Entities