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More About This Title Wiley GAAP for Governments 2017 - Interpretationand Application of Generally Accepted AccountingPrinciples for State and Local Governments
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Wiley GAAP for Governments 2017 provides the latest information on GAAP, with coverage designed specifically for government entities. With a focus on the practical rather than the academic, this book provides insightful, up to date implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts, public authorities, and individual pension plans financial statements, with a disclosure checklist that helps preparers ensure compliance. Visual aids help facilitate the reader's understanding of the material, providing a comprehensive guide to financial reporting for governments at the state and local level. This reliable guide is an industry favourite for its accessibility, completeness, and relevance, helping readers achieve and maintain compliance with minimal burden.
Governmental accounting standards are continuously being released, growing in complexity with each iteration. Wiley GAAP for Governments is updated annually to provide the most up-to-date information available, with thorough explanations and expert implementation advice.
Get up to speed on the newest accounting pronouncementsUnderstand how GAAP applies to government bodies and pension plansRefer to disclosure checklists designed specifically for government entitiesStudy flowcharts, diagrams, and charts to gain a deeper understandingThis user-friendly guide is organized for easy navigation, and designed to help preparers quickly find, understand, and apply the information they need. Expert guidance through the increasing complexity of preparation and implementation of relevant changes is what makes Wiley GAAP for Governments 2017 the reference financial professionals keep on their desks rather than on their bookshelves.
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Warren Ruppel, CPA (Woodcliff Lake, NJ), is the author of four Wiley accounting publications, including Wiley GAAP for Governments, and two CCH Miller accounting and auditing books. He began his career at KPMG Peat Marwick in 1979 and joined Deloitte & Touche in 1989 to specialize in not-for-profit organizations and audits of governments. Mr. Ruppel has since served as the chief financial officer of an international not-for-profit organization and as the assistant comptroller responsible for the accounting and financial reporting for one of the largest cities in the U.S.
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Preface vii
About the Author ix
1 New Developments 1
2 Foundations of Governmental Accounting 9
3 Fund Accounting Fundamentals 29
4 General Fund and Special Revenue Funds 49
5 Capital Projects Funds 61
6 Debt Service Funds 73
7 Proprietary Funds 81
8 Fiduciary Funds 93
9 Financial Statements Prepared by Governments 103
10 The Importance of Budgets to Governments 169
11 Definition of the Reporting Entity 181
12 Cash and Investments—Valuation and Disclosures 225
13 Derivative Instruments 283
14 Capital Assets 309
15 Debt and Other Obligations 341
16 Landfill Closure and Postclosure Care Costs 379
17 Postemployment Benefits—Pension and Other 389
18 Compensated Absences 443
19 Accounting for Leases 453
20 Nonexchange Transactions 473
21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 487
22 Pension and OPEB Plan Financial Statements 513
23 Educational and Other Governmental Entities 589
Appendix: Disclosure Checklist 603
Index 645
