‏514.00 ₪

Wiley GAAP for Governments 2018 - Interpretation and Application of Generally Accepted Accounting Pr

‏514.00 ₪
ISBN13
9781119396246
יצא לאור ב
New York
מהדורה
2nd Edition
זמן אספקה
21 ימי עסקים
עמודים
688
פורמט
Paperback / softback
תאריך יציאה לאור
19 באוק׳ 2018
מחליף את פריט
1W119381460
Discover the best practical application guide for those looking to satisfy governmental GAAP compliance rules Wiley GAAP for Governments 2018 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. It is a thorough, reliable reference that financial professionals will consistently keep on their desks rather to refer to in their daily work. More and more governmental accounting standards, in growing complexity, continue to be issued. This reliable book, which guides preparers through the complexity of preparation and implementation of the relevant changes, is an industry favorite for its accessibility, completeness, and relevance, helping readers every year achieve and maintain compliance with minimal burden. Up-to-date, insightful, and practical implementation information about new accounting pronouncements Coverage of public educational institutions, public authorities and individual pension plans financial statements, which is not provided by competing books Contains a disclosure checklist for financial statements of governmental entities that will enable preparers to ensure all disclosures required by GAAP for governments have been made Utilizes flowcharts, diagrams, and charts to help facilitate the user's understanding of the material Written as a practical application guide instead of an academic reference Don't wait until it's time to start calculating and filing, get a jump-start on the new year with all of the latest developments in governmental GAAP with the new edition of the number one guide, Wiley GAAP for Governments 2018: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments, 2nd Edition.
מידע נוסף
מהדורה 2nd Edition
עמודים 688
מחליף את פריט 1W119381460
פורמט Paperback / softback
ISBN10 1119396247
יצא לאור ב New York
תאריך יציאה לאור 19 באוק׳ 2018
תוכן עניינים Preface vii About the Author ix 1 New Developments 1 2 Foundations of Governmental Accounting 7 3 Fund Accounting Fundamentals 27 4 General Fund and Special Revenue Funds 47 5 Capital Projects Funds 59 6 Debt Service Funds 71 7 Proprietary Funds 79 8 Fiduciary Funds 91 9 Financial Statements Prepared by Governments 103 10 The Importance of Budgets to Governments 169 11 Definition of the Reporting Entity 181 12 Cash and Investments-Valuation and Disclosures 227 13 Derivative Instruments 285 14 Capital Assets 311 15 Debt and Other Obligations 343 16 Landfill Closure and Postclosure Care Costs 383 17 Postemployment Benefits-Pension and Other 393 18 Compensated Absences 451 19 Accounting for Leases 461 20 Nonexchange Transactions 485 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 499 22 Pension and OPEB Plan Financial Statements 525 23 Educational and Other Governmental Entities 601 Appendix: Disclosure Checklist 615 Index 657
זמן אספקה 21 ימי עסקים