Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans PDF Download
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Author: Financial Accounting Foundation. Governmental Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 48
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Book Description
"The primary objectives of the Statement are to (1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which and potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans (Section 457 plans) than meet the definition of a pension plan and for benefits provided through those plans."--Summary.
Author: Financial Accounting Foundation. Governmental Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 48
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Book Description
"The primary objectives of the Statement are to (1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which and potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans (Section 457 plans) than meet the definition of a pension plan and for benefits provided through those plans."--Summary.
Author: Kenneth R. Schermann
Publisher:
ISBN:
Category : Civil service
Languages : en
Pages : 26
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Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Author: Financial Accounting Foundation. Governmental Accounting Standards Board
Publisher:
ISBN:
Category : Deferred compensation
Languages : en
Pages : 16
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Book Description
Author: Financial Accounting Foundation. Governmental Accounting Standards Board
Publisher:
ISBN:
Category : Deferred compensation
Languages : en
Pages : 16
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Book Description
Author: Financial Accounting Foundation. Governmental Accounting Standards Board
Publisher:
ISBN:
Category : Deferred compensation
Languages : en
Pages : 11
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Author:
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 80
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Book Description
Author: Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 1119596092
Category : Study Aids
Languages : en
Pages : 688
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Book Description
A comprehensive guide to the accounting and financial reporting principles used by state and local governments As more governmental accounting standards are issued, preparers need clear guidance. The Wiley GAAP for Governments 2020: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments guides preparers through the standards and their increasing complexity. This is a comprehensive guide to the accounting and financial reporting principles for state and local governments, as well as other government organizations. It has been written to address the needs of users and serve as a helpful resource. Wiley GAAP for Governments 2020 covers the key developments in governmental GAAP that occurred in 2019. Financial professionals can turn to this reliable reference for detailed information and guidance on implementing newly issued and revised standards. Charts and diagrams encourage enhanced understanding of the information. Practitioners will find that the book offers: Coverage of financial statements for school districts, public authorities, and pension plans Timely information about implementing accounting updates Content that stands as an application guide for practitioners Checklist for preparers to help ensure that all required disclosures are completed This thorough guide can help financial professionals successfully navigate the complexities of the latest governmental accounting standards. It is a practical resource for those who prepare the critical financial statements of government entities.
Author: United States. Congress. House. Committee on Banking, Finance, and Urban Affairs. Subcommittee on General Oversight and Investigations
Publisher:
ISBN:
Category : Deferred compensation
Languages : en
Pages : 216
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Book Description
Author: Melisa F. Galasso
Publisher: John Wiley & Sons
ISBN: 1119747333
Category : Business & Economics
Languages : en
Pages : 192
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Book Description
Be prepared for change by ensuring that you are current in accounting and auditing developments affecting government. Learn the latest accounting and auditing developments affecting governments by covering these hot topics: Risk assessment Documentation Leases Yellow Book Major program determination New GASB pronouncements
