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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



