Wiley GAAP for Governments 2011 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, a "New Developments" chapter offers 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 2011 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.
Nyckelord: GAAP, Warren Ruppel, GAAP for governments, actuarial present value, risk financing, hedgeable item, potential hedging derivative instrument, other contributing entities, frozen actuarial accrued liability, critical terms method, actual synthetic rate, plan net assets, derivative instrument exposes, public entity risk pool, level basis over the earnings, transferor government, entity risk pools, care related termination benefits, remediation outlays, postemployment health care benefits, dollar amortization method, postclosure care costs, deferred revenue amount, special assessment debt, agent multiemployer plans, aggregate actuarial cost method, net pension obligation, risk financing activities,