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

ISBN: 9781119596066
ISBN: 1119596114
ISBN: 9781119596110
Physical Description: 1 online resource remote
Publisher: Hoboken, NJ : Wiley, 2020

Summary: A comprehensive guide to the accounting and financial reporting principles used by state and local governments.

Record details

General Note:	Includes index.
Formatted Contents Note:	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
Source of Description Note:	Online resource; title from PDF title page (John Wiley, viewed August 6, 2020).