Extent:
Online Ressource (PDF, 2586 KB, 672 S.)
Type of publication: Book / Working Paper
Language: English
Notes:
Description based upon print version of record
Wiley GAAP for Governments 2013: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments; Contents; Preface; About the Author; 1 New Developments; 2 Foundations of Governmental Accounting; 3 Fund Accounting Fundamentals; 4 General Fund and Special Revenue Funds; 5 Capital Projects Funds; 6 Debt Service Funds; 7 Proprietary Funds; 8 Fiduciary Funds; 9 Financial Statements Prepared by Governments; 10 The Importance of Budgets to Governments; 11 Definition of the Reporting Entity; 12 Cash and Investments-Valuation and Disclosures
13 Derivative Instruments14 Capital Assets; 15 Debt and Other Obligations; 16 Landfill Closure and Postclosure Care Cost; 17 Postemployment Benefits-Pension and Other; 18 Compensated Absences; 19 Accounting for Leases; 20 Nonexchange Transactions; 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools; 22 Pension and OPEB Plan Financial Statements; 23 Educational and Other Governmental Entities; Appendix: Disclosure Checklist; Index;
ISBN: 1-118-36323-X ; 1-118-42036-5 ; 978-1-118-42036-2 ; 978-1-118-36323-2
Source:
ECONIS - Online Catalogue of the ZBW
Persistent link: https://www.econbiz.de/10011827097