000			04843cam a2200481Ii 4500
001			ocn939923842
003			OCoLC
005			20221011170258.0
006			m d
007			cr cnu|||unuuu
008			160219s2016 enk o 001 0 eng d
020			_a9781119107583 / 9781119107569 _qelectronic bk.
020			_a111910758X _qelectronic bk.
020			_a9781119239543 _qelectronic bk.
020			_a1119239540 _qelectronic bk.
020			_z9781118979907 _qprint
024	7		_a10.1002/9781119239543 _2doi
035			_a(OCoLC)939923842 _z(OCoLC)940365268 _z(OCoLC)940438315
040			_aDG1 _beng _erda _epn _cDG1 _dYDXCP _dIDEBK _dN$T _dEBLCP
049			_aMAIN
050		4	_aHJ9733 _b.W554 2016
072		7	_aBUS _x001010 _2bisacsh
082	0	4	_a657/.835 _223
100	1		_aRuppel, Warren, _eauthor
245	1	0	_aWiley GAAP for governments 2016 : _binterpretation and application of generally accepted accounting principles for state and local governments / _cWarren Ruppel.
264		1	_aChichester, West Sussex, United Kingdom : _bWiley, _c2016.
300			_a1 online resource (646 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aWiley Regulatory Reporting
500			_aIncludes index.
505	0		_aNew 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			_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.
588	0		_aOnline resource; title from PDF title page (John Wiley, viewed February 19, 2016).
650		0	_aFinance, Public _xAccounting.
655		4	_aElectronic books.
776	0	8	_iPrint version: _aRuppel, Warren _tWiley GAAP for Governments 2016: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments _d: Wiley,c2016 _z9781119239543
830		0	_aWiley Regulatory Reporting.
856			_uhttps://login.ezproxy.pucpr.edu/login?url=https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1170156 _yAcceso Remoto
856	4	0	_3EBSCOhost _uhttps://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1170156 _yAcceso en el Campus PUCPR
942			_2lcc _c7
999			_c297529 _d297529