Wiley社 政府のGAAP(2014年版)<br>Wiley GAAP for Governments 2014 : Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments (Wiley Ga

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Wiley社 政府のGAAP(2014年版)
Wiley GAAP for Governments 2014 : Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments (Wiley Ga

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  • 製本 Paperback:紙装版/ペーパーバック版/ページ数 685 p.
  • 言語 ENG
  • 商品コード 9781118733851
  • DDC分類 657

Full Description


The most practical, authoritative guide to governmental GAAP

Wiley GAAP for Governments 2014 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 2014 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.

Contents

Preface vii

About the Author ix

1 New Developments 1

2 Foundations of Governmental Accounting 13

3 Fund Accounting Fundamentals 39

4 General Fund and Special Revenue Funds 61

5 Capital Projects Funds 75

6 Debt Service Funds 89

7 Proprietary Funds 99

8 Fiduciary Funds 113

9 Financial Statements Prepared by Governments 121

10 The Importance of Budgets to Governments 195

11 Definition of the Reporting Entity 209

12 Cash and Investments Valuation and Disclosures 263

13 Derivative Instruments 291

14 Capital Assets 321

15 Debt and Other Obligations 351

16 Landfill Closure and Postclosure Care Costs 397

17 Postemployment Benefits Pension and Other 407

18 Compensated Absences 459

19 Accounting for Leases 471

20 Nonexchange Transactions 495

21 Risk Financing and Insurance-Related Activities/Public EntityRisk Pools 513

22 Pension and OPEB Plan Financial Statements 543

23 Educational and Other Governmental Entities 615

Appendix: Disclosure Checklist 631

Index 665

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