Wiley GAAP for governments 2016 : interpretation and application of generally accepted accounting principles for state and local governments
By: Ruppel, Warren
Material type:
BookPublisher: West Sussex : Wiley, c2016.Description: ix, 646 p. : ill. ; 24 cm.ISBN: 9781119107569Subject(s): Finance, Public -- Accounting -- Standards -- United States | Local finance -- Accounting -- Standards -- United States | Accounting -- Standards -- United States | Accounting -- Standards | Finance, Public -- Accounting -- StandardsDDC classification: . Online resources: Location Map | Item type | Home library | Call number | Status | Date due | Barcode | Item holds |
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| REGULAR | University of Wollongong in Dubai Main Collection | 657.835 RU WI (Browse shelf) | Available | T0011366 |
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| 657.835 EL FI Financial accounting and reporting / | 657.835 EL FI Financial accounting and reporting / | 657.835 GR GO Government and not-for-profit accounting : | 657.835 RU WI Wiley GAAP for governments 2016 : | 657.83500973 CO ES Essentials of accounting for governmental and not-for-profit organizations / | 657.83500973 CO ES Essentials of accounting for governmental and not-for-profit organizations / | 657.83500973 CO ES Essentials of accounting for governmental and not-for-profit organizations / |
Preface vii About the Author ix 1 New Developments 1 2 Foundations of Governmental Accounting 11 3 Fund Accounting Fundamentals 33 4 General Fund and Special Revenue Funds 53 5 Capital Projects Funds 65 6 Debt Service Funds 77 7 Proprietary Funds 85 8 Fiduciary Funds 97 9 Financial Statements Prepared by Governments 103 10 The Importance of Budgets to Governments 169 11 Definition of the Reporting Entity 181 12 Cash and Investments Valuation and Disclosures 225 13 Derivative Instruments 269 14 Capital Assets 295 15 Debt and Other Obligations 321 16 Landfill Closure and Postclosure Care Costs 359 17 Postemployment Benefits Pension and Other 369 18 Compensated Absences 421 19 Accounting for Leases 431 20 Nonexchange Transactions 451 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 465 22 Pension and OPEB Plan Financial Statements 491 23 Educational and Other Governmental Entities 567 Appendix: Disclosure Checklist 581 Index 623.
The essential reference for governmental GAAP application Wiley GAAP for Governments 2016provides the latest information on GAAP, with coverage designed specifically for government entities.