Extent: | 1 online resource (695 pages) |
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Series: | |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Description based on publisher supplied metadata and other sources. Cover; Title Page; Copyright; Contents; Preface; About the Author; Chapter 1 New Developments; Introduction; Recently Issued GASB Statements and Their Effective Dates; Exposure Drafts; Exposure Draft of Proposed Statement - Financial Reporting for Postemployment Benefit Plans Other Than Pensions; Exposure Draft of Proposed Statement - Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions; Effective Date; Effective Date; Exposure Draft of Proposed Statement - Fair Value Measurement and Application; Fair Value Measurements Exposure Draft of a Proposed Statement - The Hierarchy of Generally Accepted Accounting Principles for State and Local GovernmentsExposure Draft - Implementation Guide No. 20XX-1; Effective Date; Preliminary Views; Elements of Financial Statements - Recognition and Measurement Approaches; Recognition of Elements of Financial Statements; Measurement Approaches; GASB Project Plan; Summary; Chapter 2 Foundations of Governmental Accounting; Introduction; Chapter Overview; Entities Covered by Governmental Accounting Principles Distinguishing a Governmental Entity from a Not-for-Profit OrganizationOverview of the History of Governmental Accounting Standards Setting; Objectives of Governmental Accounting and Financial Reporting; GASB Concepts Statement 1; Objectives of Financial Reporting; Communication Methods; Elements of Financial Statements; Hierarchy of Governmental Accounting Standards; GAAP Hierarchy for Governments; Codification of Certain FASB and AICPA Accounting and Financial Reporting Guidance; Summary; Chapter 3 Fund Accounting Fundamentals; Introduction Definition of Fund and the Purpose of Fund AccountingWhy Do Governments Use Fund Accounting?; Fund Accounting Under the GASBS 34 Reporting Model; How Is the Number of Funds to Be Established Determined?; A Synopsis of the Various Types of Funds Used by Governments for Accounting and Financial Reporting; Governmental Funds; Proprietary (Business-Type) Funds; Fiduciary Funds; Major Funds; A Definition of Basis of Accounting and Measurement Focus; Basis of Accounting; Recognition and Measurement of Certain Fund Liabilities and Expenditures; Measurement Focus A Synopsis of Basis of Accounting and Measurement Focus Used by Each Type of FundSummary; Chapter 4 General Fund and Special Revenue Funds; Introduction; Basis of Accounting and Measurement Focus; Nature and Use of the General Fund; Nature and Use of Special Revenue Funds; Accounting for Certain Revenue and Expenditures of General and Special Revenue Funds; Special program considerations-food stamps; Special program considerations-on-behalf payments for fringe benefits and salaries; Special Considerations-Component Units; Special Assessments; Miscellaneous Revenues; Expenditures Accounting for Assets, Liabilities, and Fund Balances of General and Special Revenue Funds |
ISBN: | 978-1-118-97992-1 ; 978-1-118-97990-7 |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012690475