Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments - Couverture souple

Ruppel, Warren

Couverture souple

ISBN 10 : 0471438979 ISBN 13 : 9780471438977

Editeur : John Wiley & Sons Inc, 2002

Synopsis

This title shows accountants how to implement the reporting model, GASB 34, a rewrite of the fundamentals on government-wide financial statements and reporting of infrastructure assets.

A propos du livre

Quatrième de couverture

The most practical, authoritative guide to governmental GAAP

Wiley GAAP for Governments 2002 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 and attestors 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 of the important developments in governmental GAAP during the past year. A look ahead to 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. 137, the "Omnibus" statement that fine–tunes some of the requirements of the new financial reporting model promulgated by GASB 34
• GASB Statement No. 138, which requires additional disclosures to be provided in the notes to the financial statements
• Latest financial reporting model implementation guidance from the GASB
• 2001 Governmental Accounting, Auditing, and Financial Reporting (GAAFR), published by the Government Finance Officers Association

Here are some other highlights of Wiley GAAP for Governments 2002:

• A streamlined format helps readers find what they need to know quickly
• A comprehensive financial statement disclosure checklist assists preparers and attestors in confirming that their disclosures are complete
• New accounting standards, including GASB 34, are fully integrated into the text and examples are provided in the related chapters

Wiley GAAP for Governments 2002 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.

And don’t forget to add Wiley GAAP for Governments Field Guide 2002 to your library

Présentation de l'éditeur

Up–to–date, insightful, and practical implementation information about new accounting pronouncements

Governmental GAAP (Generally Accepted Accounting Principles) consists of all the promulgated accounting principles applicable to financial accounting and reporting for state and local governments. Here is a comprehensive, practical research tool for governments and their auditors to use to guide them through governmental accounting and financial reporting. In clear, straightforward language, this book unravels the complexity of the Government Accounting Standards Board (GASB) statements, interpretations, technical bulletins, and AICPA statements of position. It includes coverage of GASB Financial Reporting Model debate and issues. Plus, a special disclosure checklist helps preparers make sure that all disclosures required by GAAP for governments have been made. And, special flowcharts, diagrams, and charts facilitate understanding of the material.

Détails de l'édition

• Éditeur: John Wiley & Sons Inc
• Date d'édition: 2002
• Langue: anglais
• ISBN 10: 0471438979
• ISBN 13: 9780471438977
• Reliure: Broché
• Nombre de pages: 576
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible