The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2010 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, a "New Developments" chapter keeps you informed of all the important developments in governmental GAAP during the past year. * Full coverage of authoritative accounting standards * Extremely useful and user-friendly examples, illustrations, and helpful practice hints * A comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities * Provides a look ahead to the status of current and future Governmental Accounting Standards Board standards and projects * Offers information on the very latest in standard-setting activities Wiley GAAP for Governments 2010 is a thorough, reliable reference you'll consistently keep on your desk rather than on your bookshelf.
Table of Contents
1 New Developments. 2 History and Theory Underlying Governmental Accounting. 3 Fund Accounting Fundamentals. 4 General Fund and Special Revenue Funds. 5 Capital Projects Funds. 6 Debt Service Funds. 7 Proprietary Funds. 8 Fiduciary Funds. 9 Financial Statements Prepared by Governments. 10 The Importance of Budgets to Governments. 11 Definition of the Reporting Entity. 12 Cash and Investments-Valuation and Disclosures. 13 Derivative Instruments. 14 Capital Assets. 15 Debt and Other Obligations. 16 Landfill Closure and Postclosure Care Costs. 17 Postemployment Benefits-Pension and Other. 18 Compensated Absences. 19 Accounting for Leases. 20 Nonexchange Transactions. 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools. 22 Pension and OPEB Plan Financial Statements. 23 Educational and Other Governmental Entities. Appendix: Disclosure Checklist. Index.