000			04304 a2200337 4500
003			OSt
005			20220714130158.0
007			cr |||aacaa
008			170713r2016 xxud|||fo|||| 00| 0 eng d
020			_a9781119107576
020			_a9781119107569 (ebook)
040			_aPR-PUCPR _cost
041			_aspa
050	1	4	_aHJ9801 .R87 2016
100			_aRuppel, Warren
245			_aWiley GAAP for Governments 2016 : _bInterpretation and Application of Generally Accepted Accounting Principles for State and Local Governments / _cWarren Ruppel. _h[Electronic resource]
260			_bJohn Wiley, _c2016. _aChichester, West Sussex, United Kingdom :
300			_a1 online resource (ix, 646 pages) ; _billustrations.
336			_2rdacontent _atext _btxt
337			_2rdamedia _acomputer _bc
338			_2rdacarrier _aelectronic resource _bcr
490			_aWiley Regulatory Reporting
504			_aIncludes index.
505			_aChapter 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.
520			_aThe 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.
650		0	_9223750 _aFinance, Public z United States x Accounting.
650		0	_996508 _aFinance, Public
650		0	_948763 _aAccounting
856			_uhttp://search.ebscohost.com/login.aspx?direct=true&db=nlebk&AN=1170156&site=ehost-live _zPresione para acceder el libro en línea
942			_c7 _2lcc _hHJ9801 .R87 2016
999			_c256027 _d256027