| Description |
1 online resource |
| Contents |
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 |
| Note |
Includes index. |
| Summary |
A comprehensive guide to the accounting and financial reporting principles used by state and local governments. |
| Subject |
Finance, Public -- Accounting -- Standards -- United States.
|
|
Local finance -- Accounting -- Standards -- United States.
|
|
Finances publiques -- Comptabilité -- Normes -- États-Unis. |
|
Finances locales -- Comptabilité -- Normes -- États-Unis. |
|
Finance, Public -- Accounting -- Standards |
|
Local finance -- Accounting -- Standards |
|
United States |
| Added Title |
Wiley GAAP for governments 2020 |
| ISBN |
9781119596110 (electronic bk. ; oBook) |
|
1119596114 (electronic bk. ; oBook) |
|
(print) |
| Standard No. |
10.1002/9781119596110 doi |
|
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