The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2012 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, this comprehensive resource presents 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 Also by Warren Ruppel: Governmental Accounting Made Easy Wiley GAAP for Governments 2012 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.
The most practical, authoritativeguide to governmental GAAPWiley GAAP for Governments 2012 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Financial statement preparers, attestors, and readers will find its full coverage of authoritative accounting standards coupled with many examples, illustrations, and helpful practice hints extremely useful and user-friendly. 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. A look ahead at the status of current and future Governmental Accounting Standards Board standards and projects provides information on the very latest in standard-setting activities and covers:
GASB Statement No. 57 OPEB Measurements by Agent Employers and Agent Multi-Employer Plans
GASB Statement No. 58 Accounting and Financial Reporting for Chapter 9 Bankruptcies
GASB Statement No. 59 Financial Instruments Omnibus
GASB Statement No. 60 Accounting and Financial Reporting for Concession Agreements
GASB Statement No. 61 The Financial Reporting Entity Omnibus an amendment of GASB Statements No. 14 and 34
GASB Statement No. 62 Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements
GASB Statement No.63 Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position
GASB Statement No. 64 Derivative Instruments: Application of Hedge Accounting Termination Provisions an amendment of GASB Statement No. 53
Exposure Draft Technical Corrections an amendment of GASB Statements No. 10 and 62
Exposure Draft Reporting Items Previously Recognized as Assets and Liabilities
Exposure Draft Accounting and Financial Reporting for Pensions an amendment of GASB Statement No. 25
Exposure Draft Accounting and Financial Reporting for Pensions an amendment of GASB Statement No. 27
Latest on GASB Technical Plan
Wiley GAAP for Governments 2012 strives to be a thorough, reliable reference that you'll use constantly. It's designed to be kept on your desk rather than on your bookshelf.
