An Elected Official's Guide to Employer's Accounting for Pensions and Other Post-employment Benefits (OPEB)

An Elected Official's Guide to Employer's Accounting for Pensions and Other Post-employment Benefits (OPEB) PDF Author: Stephen J. Gauthier
Publisher: Gfoa
ISBN: 9780891252801
Category : Old age pensions
Languages : en
Pages : 83

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Book Description

An Elected Official's Guide to Employer's Accounting for Pensions and Other Post-employment Benefits (OPEB)

An Elected Official's Guide to Employer's Accounting for Pensions and Other Post-employment Benefits (OPEB) PDF Author: Stephen J. Gauthier
Publisher: Gfoa
ISBN: 9780891252801
Category : Old age pensions
Languages : en
Pages : 83

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Book Description


An Elected Official's Guide to Defined Benefit and Defined Contribution Retirement Plans

An Elected Official's Guide to Defined Benefit and Defined Contribution Retirement Plans PDF Author: Nicholas Greifer
Publisher:
ISBN: 9780891252467
Category : Civil service
Languages : en
Pages : 61

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Book Description


An Analysis of Issues Related to Employers' Accounting for Pensions and Other Postemployment Benefits

An Analysis of Issues Related to Employers' Accounting for Pensions and Other Postemployment Benefits PDF Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 240

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Disclosure of Information on Postemployment Benefits Other Than Pension Benefits by State and Local Governmental Employers

Disclosure of Information on Postemployment Benefits Other Than Pension Benefits by State and Local Governmental Employers PDF Author: Financial Accounting Foundation. Governmental Accounting Standards Board
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 32

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Book Description


Audit and Accounting Guide

Audit and Accounting Guide PDF Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1119541182
Category : Business & Economics
Languages : en
Pages : 946

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Book Description
With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), accountants and financial managers can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes two new schedules: Governmental Employer Participation in Single-Employer Plans: Illustrative Schedule of Pension Amounts and Report; and, Illustrative Notes to Schedule of Employer Allocations and Schedule of Pension Amounts. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, municipal securities offerings, tax abatements and much more.

AICPA Audit and Accounting Guide State and Local Governments

AICPA Audit and Accounting Guide State and Local Governments PDF Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498587
Category : Business & Economics
Languages : en
Pages : 944

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Book Description
With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and postemployment benefits other than pensions (OPEB), you can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This 2017 edition includes a new chapter on best practices for OPEB accounting, reporting, and auditing. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, and much more.

OMB Circular A-136

OMB Circular A-136 PDF Author: Omb
Publisher: Independently Published
ISBN: 9781077439269
Category :
Languages : en
Pages : 122

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Book Description
This Circular provides guidance for Executive Branch entities required to submit audited financial statements, interim financial statements, and Performance and Accountability Reports (PARs) or Agency Financial Reports (AFRs) under the Chief Financial Officers Act of 1990, as amended (CFO Act), the Government Management Reform Act of 1994 (GMRA), and the Accountability of Tax Dollars Act of 2002 (ATDA). This Circular also provides general guidance to Government corporations required to submit Annual Management Reports (AMRs) under the Government Corporations Control Act. Why buy a book you can download for free? We print the paperback book so you don't have to. First you gotta find a good clean (legible) copy and make sure it's the latest version (not always easy). Some documents found on the web are missing some pages or the image quality is so poor, they are difficult to read. If you find a good copy, you could print it using a network printer you share with 100 other people (typically its either out of paper or toner). If it's just a 10-page document, no problem, but if it's 250-pages, you will need to punch 3 holes in all those pages and put it in a 3-ring binder. Takes at least an hour. It's much more cost-effective to just order the bound paperback from Amazon.com This book includes original commentary which is copyright material. Note that government documents are in the public domain. We print these paperbacks as a service so you don't have to. The books are compact, tightly-bound paperback, full-size (8 1/2 by 11 inches), with large text and glossy covers. 4th Watch Publishing Co. is a HUBZONE SDVOSB. https: //usgovpub.com

Financial Accounting for Local and State School Systems

Financial Accounting for Local and State School Systems PDF Author:
Publisher:
ISBN:
Category : Schools
Languages : en
Pages : 188

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Book Description


Wiley CPAexcel Exam Review 2014 Study Guide

Wiley CPAexcel Exam Review 2014 Study Guide PDF Author: O. Ray Whittington
Publisher: John Wiley & Sons
ISBN: 1118863429
Category : Study Aids
Languages : en
Pages : 1216

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Book Description
Everything today's CPA candidates need to pass the CPA Exam Published annually, this Financial Accounting and Reporting volume of the comprehensive four-volume paperback reviews all current AICPA content requirements in business environment and concepts. Many of the questions are taken directly from previous CPA exams. With 2,800 multiple-choice questions in all four volumes, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program. Complete sample exam The most effective system available to prepare for the CPA exam—proven for over thirty years Timely—up-to-the-minute coverage for the computerized exam Contains all current AICPA content requirements in business environment and concepts Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts Comprehensive questions—over 2,800 multiple-choice questions and their solutions in the four volumes Guidelines, pointers, and tips—show how to build knowledge in a logical and reinforcing way Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition Wiley CPA Exam Review 2014 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.

Wiley CPAexcel Exam Review Spring 2014 Study Guide

Wiley CPAexcel Exam Review Spring 2014 Study Guide PDF Author: O. Ray Whittington
Publisher: John Wiley & Sons
ISBN: 1118947894
Category : Study Aids
Languages : en
Pages : 2343

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Book Description
The world's most effective CPA exam prep system – Financial Accounting and Reporting module Wiley CPAexcel Exam Review is the world's most trusted study guide for the Certified Public Accountant's exam – complete, comprehensive, and updated to align with the latest exam content. With 2,800 practice questions and solutions across four volumes, the unique modular format helps you organize your study program, zeroing in on areas that need work. This volume, Financial Accounting and Reporting, contains all current AICPA content requirements, providing total coverage of this section of the exam. You'll get detailed outlines and study tips, simulation and multiple choice questions, and skill-building problems that have made this guide the most effective CPA prep system for over thirty years. The uniform CPA exam is updated annually to include new laws, regulations, and guidelines, so it's important that your study guide be up to date as well. Wiley CPAexcel Exam Review is updated annually to reflect the latest version of the exam, and is the number-one bestselling CPA study guide in the world because it provides full, comprehensive coverage of all exam content, and more practice questions than any other guide – many of which are taken directly from past exams. The unique format allows you to: Identify, target, and master problem areas section by section Learn how to logically build your knowledge stores for better recall Practice with thousands of sample questions taken from past exams Review all exam content, including the newest guidelines and regulations No one wants surprises on exam day, and thorough preparation is the key to successful performance. Whether you're embarking on a new study program, or just need a quick refresher before the exam, Wiley CPAexcel Exam Review is proven to be the most current, complete, comprehensive prep you can get.