首页 >
会计 >
财务报表 >
Wiley GAAP for Governments 2020

Wiley GAAP for Governments 2020 Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

作者： Warren Ruppel
出版商： John Wiley & Sons
ISBN: 9781119596066
出版时间 July 2020
规格： Paperback , 688 pages
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥837.00

￥811.89 Save ￥25.11 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲
作者

详细
A comprehensive guide to the accounting and financial reporting principles used by state and local governments

As more governmental accounting standards are issued, preparers need clear guidance. The Wiley GAAP for Governments 2020: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments guides preparers through the standards and their increasing complexity. This is a comprehensive guide to the accounting and financial reporting principles for state and local governments, as well as other government organizations. It has been written to address the needs of users and serve as a helpful resource.

Wiley GAAP for Governments 2020 covers the key developments in governmental GAAP that occurred in 2019. Financial professionals can turn to this reliable reference for detailed information and guidance on implementing newly issued and revised standards. Charts and diagrams encourage enhanced understanding of the information.

Practitioners will find that the book offers:
- Coverage of financial statements for school districts, public authorities, and pension plans
- Timely information about implementing accounting updates
- Content that stands as an application guide for practitioners
- Checklist for preparers to help ensure that all required disclosures are completed
This thorough guide can help financial professionals successfully navigate the complexities of the latest governmental accounting standards. It is a practical resource for those who prepare the critical financial statements of government entities.
Preface vii

About the Author ix

1 New Developments 1

2 Foundations of Governmental Accounting 7

3 Fund Accounting Fundamentals 29

4 General Fund and Special Revenue Funds 49

5 Capital Projects Funds 61

6 Debt Service Funds 73

7 Proprietary Funds 83

8 Fiduciary Funds 97

9 Financial Statements Prepared by Governments 109

10 The Importance of Budgets to Governments 177

11 Definition of the Reporting Entity 189

12 Cash and Investments—Valuation and Disclosures 237

13 Derivative Instruments 295

14 Capital Assets 321

15 Debt and Other Obligations 355

16 Landfill Closure and Postclosure Care Costs 401

17 Postemployment Benefits—Pension and Other 411

18 Compensated Absences 455

19 Accounting for Leases 465

20 Nonexchange Transactions 487

21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 503

22 Pension and OPEB Plan Financial Statements 529

23 Educational and Other Governmental Entities 565

Appendix: Disclosure Checklist 579

Index 623
WARREN RUPPEL, CPA, is the author of several accounting and auditing publications, including multiple editions of Wiley GAAP for Governments. Mr. Ruppel is a partner at Marks Paneth LLP, where he is the government services practice leader. Mr. Ruppel has also served as the Chief Financial Officer of an international not-for-profit organization, the Assistant Comptroller for Accounting of The City of New York, and the Secretary of the New York City Audit Committee.

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Master Tax Guide 2024/25 (32nd Edition): List Price: ￥1,348.50

￥1,308.05 Save ￥40.46 (3%)


China Master Tax Guide 2021 (14th Edition): List Price: ￥1,562.40

￥1,515.53 Save ￥46.87 (3%)


Hong Kong Company Law & Compliance Practical Toolkit (Basic Package): ￥4,214.76


Hong Kong Company Secretary's Practice Manual, 5th Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong Directors' Manual, 5th Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: ￥1,841.40

￥1,786.16 Save ￥55.24 (3%)


China Master GAAP Guide (12th Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: ￥632.40

￥613.43 Save ￥18.97 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: List Price: ￥1,162.50

￥1,127.63 Save ￥34.88 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Wiley GAAP for Governments 2020 Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Wiley GAAP for Governments 2020 Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title