Description
The most practical, authoritative guide to governmental GAAP
Wiley GAAP for Governments 2012 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 2012 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.
Table of Contents
Preface vii
About the Author ix
1 New Developments 1
2 Foundations of Governmental Accounting 27
3 Fund Accounting Fundamentals 51
4 General Fund and Special Revenue Funds 73
5 Capital Projects Funds 87
6 Debt Service Funds 101
7 Proprietary Funds 111
8 Fiduciary Funds 135
9 Financial Statements Prepared by Governments 141
10 The Importance of Budgets to Governments 207
11 Definition of the Reporting Entity 219
12 Cash and Investments—Valuation and Disclosures 259
13 Derivative Instruments 285
14 Capital Assets 315
15 Debt and Other Obligations 347
16 Landfill Closure and Postclosure Care Costs 383
17 Postemployment Benefits—Pension and Other 393
18 Compensated Absences 433
19 Accounting for Leases 445
20 Nonexchange Transactions 465
21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 481
22 Pension and OPEB Plan Financial Statements 511
23 Educational and Other Governmental Entities 561
Appendix: Disclosure Checklist 577
Index 607
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