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Preface. <p>About the Author.</p> <p>1 New Developments.</p> <p>2 History and Theory Underlying Governmental Accounting.</p> <p>3 Fund Accounting Fundamentals.</p> <p>4 General Fund and Special Revenue Funds.</p> <p>5 Capital Projects Funds.</p> <p>6 Debt Service Funds.</p> <p>7 Proprietary Funds.</p> <p>8 Fiduciary Funds.</p> <p>9 Financial Statements Prepared by Governments.</p> <p>10 The Importance of Budgets to Governments.</p> <p>11 Definition of the Reporting Entity.</p> <p>12 Cash and Investments—Valuation and Disclosures.</p> <p>13 Derivative Instruments.</p> <p>14 Capital Assets.</p> <p>15 Debt and Other Obligations.</p> <p>16 Landfill Closure and Postclosure Care Costs.</p> <p>17 Postemployment Benefits—Pension and Other.</p> <p>18 Compensated Absences.</p> <p>19 Accounting for Leases.</p> <p>20 Nonexchange Transactions.</p> <p>21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools.</p> <p>22 Pension and OPEB Plan Financial Statements.</p> <p>23 Educational and Other Governmental Entities.</p> <p>Appendix: Disclosure Checklist.</p> <p>Index.</p>

<b>Warren Ruppel, CPA</b> (Woodcliff Lake, NJ), is the author of four Wiley accounting publications, including <i>Wiley GAAP for Governments</i>, and two CCH Miller accounting and auditing books. He began his career at KPMG Peat Marwick in 1979 and joined Deloitte & Touche in 1989 to specialize in not-for-profit organizations and audits of governments. Mr. Ruppel has since served as the chief financial officer of an international not-for-profit organization and as the assistant comptroller responsible for the accounting and financial reporting for one of the largest cities in the U.S.

<p><b>The most practical, authoritativeguide to governmental GAAP</b></p> <p>Wiley GAAP for Governments 2011 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Financial statement preparers, attestors, and readers will find its full coverage of authoritative accounting standards coupled with many examples, illustrations, and helpful practice hints extremely useful and user-friendly. Designed with the needs of the user in mind, a "New Developments" chapter keeps you informed of all the important developments in governmental GAAP during the past year. A look ahead at the status of current and future Governmental Accounting Standards Board standards and projects provides information on the very latest in standard-setting activities and covers:</p> <ul> <li> <p>GASB Statement No. 51 Accounting and Financial Reporting for Intangible Assets</p> </li> <li> <p>GASB Statement No. 52 Land and Other Real Estate Held as Investments by Endowments</p> </li> <li> <p>GASB Statement No. 53 Accounting and Financial Reporting for Derivatives</p> </li> <li> <p>GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Devinitions</p> </li> <li> <p>GASB Statement No. 55 The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments</p> </li> <li> <p>GASB Statement No. 56 Codification of Accounting and Financial Reporting Guidance Contained in AICPA Statements on Auditing Standards</p> </li> <li> <p>GASB Statement No. 57 OPEB Measurements by Agent Employers and Agent Multi-Employer Plans</p> </li> <li> <p>GASB Statement No. 58 Accounting and Financial Reporting for Chapter 9 Bankruptcies</p> </li> <li> <p>Exposure Draft Accounting and Financial Reporting for Service Concession Arrangements</p> </li> <li> <p>Exposure Draft Financial Instruments Omnibus</p> </li> <li> <p>Exposure Draft Pension Accounting and Financial Reporting</p> </li> <li> <p>Latest on GASB Technical Plan</p> </li> </ul> <p>Wiley GAAP for Governments 2011 strives to be a thorough, reliable reference that you'll use constantly. It's designed to be kept on your desk rather than on your bookshelf.</p>

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