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Full Description
The essential reference for governmental GAAP application Wiley GAAP for Governments 2017 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 2017 the reference financial professionals keep on their desks rather than on their bookshelves.
Contents
Preface viiAbout the Author ix1 New Developments 12 Foundations of Governmental Accounting 93 Fund Accounting Fundamentals 294 General Fund and Special Revenue Funds 495 Capital Projects Funds 616 Debt Service Funds 737 Proprietary Funds 818 Fiduciary Funds 939 Financial Statements Prepared by Governments 10310 The Importance of Budgets to Governments 16911 Definition of the Reporting Entity 18112 Cash and Investments Valuation and Disclosures 22513 Derivative Instruments 28314 Capital Assets 30915 Debt and Other Obligations 34116 Landfill Closure and Postclosure Care Costs 37917 Postemployment Benefits Pension and Other 38918 Compensated Absences 44319 Accounting for Leases 45320 Nonexchange Transactions 47321 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 48722 Pension and OPEB Plan Financial Statements 51323 Educational and Other Governmental Entities 589Appendix: Disclosure Checklist 603Index 645
