Detalles MARC
| 000 -LEADER |
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04843cam a2200481Ii 4500 |
| 001 - CONTROL NUMBER |
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| control field |
ocn939923842 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20221011170258.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr cnu|||unuuu |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
160219s2016 enk o 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781119107583 / 9781119107569 |
| Qualifying information |
electronic bk. |
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| International Standard Book Number |
111910758X |
| Qualifying information |
electronic bk. |
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| International Standard Book Number |
9781119239543 |
| Qualifying information |
electronic bk. |
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| International Standard Book Number |
1119239540 |
| Qualifying information |
electronic bk. |
|
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| Canceled/invalid ISBN |
9781118979907 |
| Qualifying information |
print |
| 024 7# - |
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| Standard number or code |
10.1002/9781119239543 |
| Source of number or code |
doi |
| 035 ## - |
|---|
| System control number |
(OCoLC)939923842 |
| Canceled/invalid control number |
(OCoLC)940365268 |
| -- |
(OCoLC)940438315 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DG1 |
| Language of cataloging |
eng |
| Description conventions |
rda |
| -- |
pn |
| Transcribing agency |
DG1 |
| Modifying agency |
YDXCP |
| -- |
IDEBK |
| -- |
N$T |
| -- |
EBLCP |
| 049 ## - LOCAL HOLDINGS (OCLC) |
|---|
| Holding library |
MAIN |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HJ9733 |
| Item number |
.W554 2016 |
| 072 #7 - |
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| Subject category code |
BUS |
| Subject category code subdivision |
001010 |
| Source |
bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
657/.835 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Ruppel, Warren, |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
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| Title |
Wiley GAAP for governments 2016 : |
| Remainder of title |
interpretation and application of generally accepted accounting principles for state and local governments / |
| Statement of responsibility, etc. |
Warren Ruppel. |
| 264 #1 - |
|---|
| Place of production, publication, distribution, manufacture |
Chichester, West Sussex, United Kingdom : |
| Name of producer, publisher, distributor, manufacturer |
Wiley, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2016. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (646 pages) |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Wiley Regulatory Reporting |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index. |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
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: Disclosure Checklist. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
The essential reference for governmental GAAP application Wiley GAAP for Governments 2016 provides the latest information on GAAP, with coverage designed specifically for government entities. With a focus on the practical rather than the academic, this book provides insightful, up to date implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts, public authorities, and individual pension plans financial statements, with a disclosure checklist that helps preparers ensure compliance. Visual aids help facilitate the reader's understanding of the material, providing a comprehensive guide to financial reporting for governments at the state and local level. This reliable guide is an industry favourite for its accessibility, completeness, and relevance, helping readers achieve and maintain compliance with minimal burden. Governmental accounting standards are continuously being released, growing in complexity with each iteration. Wiley GAAP for Governments is updated annually to provide the most up-to-date information available, with thorough explanations and expert implementation advice. Get up to speed on the newest accounting pronouncements Understand how GAAP applies to government bodies and pension plans Refer to disclosure checklists designed specifically for government entities Study flowcharts, diagrams, and charts to gain a deeper understanding This user-friendly guide is organized for easy navigation, and designed to help preparers quickly find, understand, and apply the information they need. Expert guidance through the increasing complexity of preparation and implementation of relevant changes is what makes Wiley GAAP for Governments 2016 the reference financial professionals keep on their desks rather than on their bookshelves. |
| 588 0# - |
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| Source of description note |
Online resource; title from PDF title page (John Wiley, viewed February 19, 2016). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Finance, Public |
| General subdivision |
Accounting. |
| 655 #4 - |
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| Genre/form data or focus term |
Electronic books. |
| 776 08 - |
|---|
| Relationship information |
Print version: |
| Main entry heading |
Ruppel, Warren |
| Title |
Wiley GAAP for Governments 2016: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments |
| Place, publisher, and date of publication |
: Wiley,c2016 |
| International Standard Book Number |
9781119239543 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Wiley Regulatory Reporting. |
| 856 ## - |
|---|
| Uniform Resource Identifier |
https://login.ezproxy.pucpr.edu/login?url=https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1170156 |
| Link text |
Acceso Remoto |
|
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| Materials specified |
EBSCOhost |
| Uniform Resource Identifier |
https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1170156 |
| Link text |
Acceso en el Campus PUCPR |
| 942 ## - |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Libro electrónico |