Book DescriptionThe most practical, authoritative guide to governmental GAAP
Wiley GAAP for Governments 2003 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments aswell 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 the user 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. 39 "Determining Whether Certain Organizations Are Component Units"
- GASB current and future Exposure Drafts covering such areas as deposit and investment risk exposure, asset impairment, budgetary comparison schedules, and other post-employment retirement benefits
- 2001 Governmental Accounting, Auditing, and Financial Reporting (GAAFR), published by the Government Finance Officers Association
Here are some other highlights of Wiley GAAP for Governments 2003:
- 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 2003 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.
And don’t forget to add Wiley GAAP for Governments Field Guide 2003 to your library!Download DescriptionA practical application guide to ensure governmental GAAP compliance
In applying Governmental GAAP (Generally Accepted Accounting Principles), state and local government officials face a potential maze of complexity. Wiley GAAP for Government 2004 addresses the latest material from the Government Accounting Standards Board and AICPA in straightforward language for practical application. Coverage includes much-needed analysis and clarification of statements, interpretations, and technical bulletins, as well as special consideration of school districts, public authorities, and individual pension plans. Written for use by practitioners, this book represents an up-to-date companion for implementing these new accounting pronouncements.
Warren Ruppel is the assistant comptroller responsible for the accounting and financial reporting for one of the largest cities in the country. Это и многое другое вы найдете в книге Wiley GAAP for Governments 2003: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments (Warren Ruppel)