04843cam a2200481Ii 4500 ocn939923842 OCoLC 20221011170258.0 m d cr cnu|||unuuu 160219s2016 enk o 001 0 eng d 9781119107583 / 9781119107569 electronic bk. 111910758X electronic bk. 9781119239543 electronic bk. 1119239540 electronic bk. 9781118979907 print 10.1002/9781119239543 doi (OCoLC)939923842 (OCoLC)940365268 (OCoLC)940438315 DG1 eng rda pn DG1 YDXCP IDEBK N$T EBLCP MAIN HJ9733 .W554 2016 BUS 001010 bisacsh 657/.835 23 Ruppel, Warren, author Wiley GAAP for governments 2016 : interpretation and application of generally accepted accounting principles for state and local governments / Warren Ruppel. Chichester, West Sussex, United Kingdom : Wiley, 2016. 1 online resource (646 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Wiley Regulatory Reporting Includes index. 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. 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. Online resource; title from PDF title page (John Wiley, viewed February 19, 2016). Finance, Public Accounting. Electronic books. Print version: Ruppel, Warren Wiley GAAP for Governments 2016: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments : Wiley,c2016 9781119239543 Wiley Regulatory Reporting. https://login.ezproxy.pucpr.edu/login?url=https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1170156 Acceso Remoto EBSCOhost https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1170156 Acceso en el Campus PUCPR lcc 7 297529 297529 0 0 ddc 0 0 10 10 45 2021-12-20 0 657/.835 ocn939923842 2021-12-20 00:00:00 2021-12-20 7 0 0 lcc 0 0 12 12 45 2022-10-11 0 HJ9733 .W554 2016 50000003293841 2022-10-11 00:00:00 Ebook c. 1 2022-10-11 7