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GAAP for governments 2020 : interpretation and application of generally accepted accounting principles

Title
GAAP for governments 2020 : interpretation and application of generally accepted accounting principles / Warren Ruppel.
ISBN
9781119596110
1119596114
9781119596066
Publication
Hoboken, NJ : Wiley, 2020
Physical Description
1 online resource.
Local Notes
Access is available to the Yale community.
Notes
Includes index.
Access and use
Access restricted by licensing agreement.
Variant and related titles
Wiley GAAP for governments 2020
O'Reilly Safari. OCLC KB.
Format
Books / Online
Language
English
Added to Catalog
December 09, 2020
Contents
Front Matter
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
Index
Citation

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