Wiley GAAP for Governments 2019Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
The authoritative guide to governmental GAAP compliance, fully updated for 2019 Wiley GAAP for Governments 2019 is the definitive resource for accurate information on the latest pronouncements and guidelines applicable to state and local governments and entities. Designed as a practical application guide for professional users, this comprehensive resource provides expert coverage of all significant developments to governmental accounting principles over the previous year. Focusing on practical application, this essential guide provides detailed information on all relevant areas of GAAP including general and special revenue funds, capital project funds and debt service funds, derivative instruments, and many more. This book incorporates all of the pronouncements issued by the Governmental Accounting Standards Board (GASB) as well as proposed new statements or interpretations currently outstanding and relevant information on the GASB agenda for the upcoming year. Governmental accounting standards are continuously evolving, and practitioners must stay up to date with the latest changes if compliance is to be maintained. This invaluable guide offers in-depth guidance on GAAP standards, interpretation, applications, and procedures to help you: Keep pace with the latest accounting pronouncements Ensure compliance with all GAAP-required disclosure guidelines Understand how GAAP applies to school districts, public institutions, and individual pension plans Strengthen understanding of material with flowcharts, diagrams, and charts This efficiently organized guide enables users to locate, understand, and apply relevant information with ease. Wiley GAAP for Governments 2019 provides financial reporters with expert guidance and up-to-date information required to ensure compliance and lighten the workload. Highly regarded for its efficient and accurate coverage of material, this book is the definitive reference for financial professionals.
Preface vii About the Author ix 1 New Developments 1 2 Foundations of Governmental Accounting 5 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 93 9 Financial Statements Prepared by Governments 105 10 The Importance of Budgets to Governments 171 11 Definition of the Reporting Entity 183 12 Cash and Investments—Valuation and Disclosures 229 13 Derivative Instruments 287 14 Capital Assets 313 15 Debt and Other Obligations 345 16 Landfill Closure and Postclosure Care Costs 385 17 Postemployment Benefits—Pension and Other 395 18 Compensated Absences 437 19 Accounting for Leases 447 20 Nonexchange Transactions 469 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 483 22 Pension and OPEB Plan Financial Statements 509 23 Educational and Other Governmental Entities 543 Appendix: Disclosure Checklist 557 Index 599
Warren Ruppel, CPA (Woodcliff Lake, NJ), is the author of four Wiley accounting publications, including Wiley GAAP for Governments, 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.
The most practical and authoritative guide to governmental GAAP Wiley GAAP for Governments 2019 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. The book also contains a "New Developments" chapter, designed to keep you informed of all the important developments in governmental GAAP during the past year. It covers the status of current and future Governmental Accounting Standards Board standards and projects, and provides information on the very latest standard-setting activities, including: Statement No. 84, Fiduciary Activities Statement No. 86, Certain Debt Extinguishment Issues Statement No. 87, Leases Statement No. 88, Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period Statement No. 90, Majority Interests – An Amendment of GASB Statements No. 14 and No. 61 Exposure Draft on Conduit Debt Obligations Update on the Financial Reporting Improvements Project Latest on GASB Technical Plan Wiley GAAP for Governments 2019 strives to be a thorough, reliable reference that you'll use constantly, and keep on your desk, rather than on your bookshelf.
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