Governmental Accounting Made Easy - Couverture rigide

Ruppel, Warren

Couverture rigide

ISBN 10 : 0470411503 ISBN 13 : 9780470411506

Editeur : Wiley, 2009

Synopsis

For laypeople and accountants with little or no governmental accounting experience, Governmental Accounting Made Easy, Second Edition is a complete and easy-to-use road map to a broad range of governmental accounting topics, and how these individual aspects of governmental accounting work together under the financial reporting model for governments adopted by the Governmental Accounting Standards Board.

Read, interpret, and analyze governmental financial statements―Governmental Accounting Made Easy, Second Edition explains everything you need to know. With an entirely new chapter on accounting for OPEB benefits, the Second Edition offers just-the-basics coverage of:

• Basic accounting concepts underlying all governmental accounting and financial reporting
• Basic financial statements prepared by governments, including government-wide financial statements and fund financial statements
• Note disclosures that accompany governmental financial statements
• Complicated accounting issues commonly found in governmental financial statements
• Background and definition for understanding the reporting entity
• Accounting requirements for revenues from non-exchange transactions
• Recording and valuing capital assets

Now with new coverage of accounting for pollution remediation obligations, asset impairment, and asset classification, as well as revised and expanded discussion of pension reporting and sales and pledges of receivables and future revenues, Governmental Accounting Made Easy, Second Edition is the most helpful single-source reference you will find.

Whether you are a manager, budget preparer, state legislator, comptroller, lawyer, bond counsel, underwriter of municipal bonds, rating agency employee, bond insurer, contractor, or a member of a school board or city council―Governmental Accounting Made Easy, Second Edition offers a wealth of practical information for putting accounting principles to work for your organization.

A propos du livre

À propos de l?auteur

WARREN RUPPEL, CPA, is the author of four Wiley accounting publications, including Wiley GAAP for Governments. He is a partner in the Nonprofit and Government Services Group of Marks Paneth & Shron LLP in New York. He began his career at KPMG in 1979 and joined Deloitte & Touche in 1989 to specialize in audits of not-for-profit organizations and governments. Mr. Ruppel has served as the chief financial officer of an international not-for-profit organization and as the Assistant Comptroller for Accounting of The City of New York, where he was responsible for all aspects of the City's accounting and financial reporting.

Détails de l'édition

• Éditeur: Wiley
• Date d'édition: 2009
• Langue: anglais
• ISBN 10: 0470411503
• ISBN 13: 9780470411506
• Reliure: Relié
• Numéro d'édition: 2
• Nombre de pages: 320
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible