The most practical, authoritative guide to governmental GAAP

Wiley GAAP for Governments 2004 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Financial statement preparers, attestors, and readers will find its full coverage of authoritative accounting standards coupled with many examples, illustrations, and helpful practice hints extremely useful and user-friendly. Designed with the needs of theuser in mind, a "New Developments" chapter keeps you informed of all of the important developments in governmental GAAP during the past year. A look ahead to the status of current and future Governmental Accounting Standards Board standards and projects provides information on the very latest in standard-setting activities and covers:

• GASB Statement No. 40 Deposit and Investment Risk Disclosures
• GASB Statement No. 41 Budgetary Comparison Schedules–Perspective Differences
• GASB Technical Bulletin No. 2003-1 Disclosure Requirements for Derivatives Not Reported at Fair Value on the Statement of Activities
• GASB Exposure Draft Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans
• GASB Exposure Draft Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions
• GASB Statement No. 42 Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries
• GASB Exposure Draft Economic Condition Reporting: The Statistical Section
• The latest GASB projects on pollution remediation liabilities, tobacco settlement accounting, and derivatives and hedging accounting

Here are some other highlights of Wiley GAAP for Governments 2004:

• A streamlined format helps readers find what they need to know quickly
• A comprehensive financial statement disclosure checklist assists preparers and attestors in confirming that their disclosures are complete
• New accounting standards, including GASB 34, are fully integrated into the text, and examples are provided in the related chapters

Wiley GAAP for Governments 2004 strives to be a thorough, reliable reference that you’ll use constantly. It’s designed to be kept on your desk rather than on your bookshelf. Это и многое другое вы найдете в книге Wiley GAAP for Governments 2004 : Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments (Wiley Gaap for Governments) (Warren Ruppel)