Wiley GAAP for Governments 2016 : Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments / Warren Ruppel. [Electronic resource]
Idioma: Español Series Wiley Regulatory ReportingDetalles de publicación: John Wiley, 2016. Chichester, West Sussex, United Kingdom :Descripción: 1 online resource (ix, 646 pages) ; illustrationsTipo de contenido:- text
- computer
- electronic resource
- 9781119107576
- 9781119107569 (ebook)
- HJ9801 .R87 2016
| Imagen de cubierta | Tipo de ítem | Biblioteca actual | Biblioteca de origen | Colección | Ubicación en estantería | Signatura topográfica | Materiales especificados | Info Vol | URL | Copia número | Estado | Notas | Fecha de vencimiento | Código de barras | Reserva de ítems | Prioridad de la cola de reserva de ejemplar | Reservas para cursos | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Libro electrónico | Biblioteca de Mayagüez Acceso en línea | HJ9801 .R87 2016 (Navegar estantería(Abre debajo)) | Ebook | Disponible | 50000003268280 | |||||||||||||
| Libro electrónico | Biblioteca Mons. Iñaki Mallona (Arecibo) Acceso en línea | E-books (Navegar estantería(Abre debajo)) | 1 | Disponible | 60000010158076 |
Descripciones mejoradas de Syndetics:
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 understandingThis 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.
Includes index.
Chapter 1: New Developments -- Chapter 2: Foundations of Governmental Accounting -- Chapter 3: Fund Accounting Fundamentals -- Chapter 4: General Fund and Special Revenue Funds -- Chapter 5: Capital Projects Funds -- Chapter 6: Debt Service Funds -- Chapter 7: Proprietary Funds -- Chapter 8: Fiduciary Funds -- Chapter 9: Financial Statements Prepared By Governments -- Chapter 10: The Importance of Budgets to Governments -- Chapter 11: Definition of the Reporting Entity -- Chapter 12: Cash and Investments—Valuation and Disclosures -- Chapter 13: Derivative Instruments -- Chapter 14: Capital Assets -- Chapter 15: Debt and Other Obligations -- Chapter 16: Landfill Closure and Postclosure Care Costs -- Chapter 17: Postemployment Benefits—Pension and Other -- Chapter 18: Compensated Absences -- Chapter 19: Accounting for Leases -- Chapter 20: Nonexchange Transactions -- Chapter 21: RISK Financing and Insurance-Related Activities/Public Entity RISK Pools -- Chapter 22: Pension and OPEB Plan Financial Statements -- Chapter 23: Educational and Other Governmental Entities -- Appendix: Disclosure Checklist -- Index.
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.
Notas de autor provistas por Syndetics
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.