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GAAP for governments 2020 interpretation and application of generally accepted accounting principles

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

Bibliographic Details
Main Author: Ruppel, Warren
Format: eBook
Language:English
Published: Hoboken, NJ Wiley 2020
Subjects:
United States / Fast / Https://id.oclc.org/worldcat/entity/e39pbjtxgqxmwqmjmjjwxrhgrq
Finance, Public / Accounting / Standards / Fast
Local Finance / Accounting / Standards / Fast
Local Finance / Accounting / Standards / United States
Finances Locales / Comptabilité / Normes / États-unis
Finance, Public / Accounting / Standards / United States
Finances Publiques / Comptabilité / Normes / États-unis
Online Access:
Collection: O'Reilly - Collection details see MPG.ReNa
Table of Contents:
  • Front Matter
  • New Developments
  • Foundations Of Governmental Accounting
  • Fund Accounting Fundamentals
  • General Fund And Special Revenue Funds
  • Capital Projects Funds
  • Debt Service Funds
  • Proprietary Funds
  • Fiduciary Funds
  • Financial Statements Prepared By Governments
  • The Importance Of Budgets To Governments
  • Definition Of The Reporting Entity
  • Cash And Investments-Valuation And Disclosures
  • Derivative Instruments
  • Capital Assets
  • Debt And Other Obligations
  • Landfill Closure And Postclosure Care Costs
  • Postemployment Benefits-Pension And Other
  • Compensated Absences
  • Accounting For Leases
  • Nonexchange Transactions
  • Risk Financing And Insurance-Related Activities/Public Entity Risk Pools
  • Pension And Opeb Plan Financial Statements
  • Educational And Other Governmental Entities
  • Appendix
  • Index

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