The most practical, authoritativeguide to governmental GAAP
Wiley GAAP for Governments 2007 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 the user in mind, a "New Developments" chapter keeps you informed of all 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 43 Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, which, together with Statement 45, will drastically change the accounting for OPEBs by employers and OPEB plans
- GASB Statement 45 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions, which will require employers that provided OPEB benefits to recognize the costs of providing these benefits much sooner than current practice
- GASB Statement 48 Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues
- GASB Technical Bulletin 2006-01 Accounting and Financial Reporting by Employers and OPEB Plans for Payments From the Federal Government Pursuant to the Retiree Drug Subsidy Provisions of Medicare Part D, which provides accounting guidance for employers for receipts under this program
- GASB Concepts Statement 3 Communications Methods in General-Purpose External Financial Reports That Contain Basic Financial Statements, which addresses the various types of communication methods inherent in financial statements, such as the basic financial statements, notes, and required supplementary information
- Exposure Draft Accounting and Financial Reporting for Pollution Remediation Obligations, which addresses the timing of the recognition of liabilities relating to pollution remediation and the methodology for calculating those liabilities
- Exposure Draft Elements of Financial Statements, which provides definitions of assets, liabilities, deferred resource inflows and outflows, net assets, and resource inflows and outflows
- Preliminary Views Document - Accounting and Financial Reporting for Derivatives, which provides guidance for governments in reflecting the values of derivative financial instruments in their financial statements
- Invitation to Comment Fund Balance Reporting and Governmental Fund Type Definitions, which is a broad project to determine whether the manner of reporting fund balances and the definitions of fund types need to be updated
Wiley GAAP for Governments 2007 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 2007: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments (Wiley Gaap for Governments) (Warren Ruppel)
