Wiley GAAP for Governments 2016 : Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments (Wiley Ga / Ruppel, Warren

Wiley社　政府のGAAP（2016年版）<br>Wiley GAAP for Governments 2016 : Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments (Wiley Ga

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¥17,589

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Wiley社　政府のGAAP（2016年版）
Wiley GAAP for Governments 2016 : Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments (Wiley Ga

Ruppel, Warren

ウェブストア価格 ¥19,333（本体¥17,576）
John Wiley & Sons Inc（2016/02発売）
外貨定価 UK£ 65.00
ポイント 175pt

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製本 Paperback:紙装版/ペーパーバック版／ページ数 646 p.
言語 ENG
商品コード 9781119107569
DDC分類 657

Full Description

The essential reference for governmental GAAP application Wiley GAAP for Governments 2016 provides the latest information on GAAP, with coverage designed specifically for government entities. With a focus on the practical rather than the academic, this book provides insightful, up to date implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts, public authorities, and individual pension plans financial statements, with a disclosure checklist that helps preparers ensure compliance. Visual aids help facilitate the reader's understanding of the material, providing a comprehensive guide to financial reporting for governments at the state and local level. This reliable guide is an industry favourite for its accessibility, completeness, and relevance, helping readers achieve and maintain compliance with minimal burden. Governmental accounting standards are continuously being released, growing in complexity with each iteration.
Wiley GAAP for Governments is updated annually to provide the most up-to-date information available, with thorough explanations and expert implementation advice. * Get up to speed on the newest accounting pronouncements * Understand how GAAP applies to government bodies and pension plans * Refer to disclosure checklists designed specifically for government entities * Study flowcharts, diagrams, and charts to gain a deeper understanding This user-friendly guide is organized for easy navigation, and designed to help preparers quickly find, understand, and apply the information they need. Expert guidance through the increasing complexity of preparation and implementation of relevant changes is what makes Wiley GAAP for Governments 2016 the reference financial professionals keep on their desks rather than on their bookshelves.

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