Wiley GAAP for Governments 2004

Wiley GAAP for Governments 2004 PDF Author: Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 0471678171
Category : Study Aids
Languages : en
Pages : 478

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Book Description
A practical application guide to ensure governmental GAAP compliance In applying Governmental GAAP (Generally Accepted Accounting Principles), state and local government officials face a potential maze of complexity. Wiley GAAP for Government 2004 addresses the latest material from the Government Accounting Standards Board and AICPA in straightforward language for practical application. Coverage includes much-needed analysis and clarification of statements, interpretations, and technical bulletins, as well as special consideration of school districts, public authorities, and individual pension plans. Written for use by practitioners, this book represents an up-to-date companion for implementing these new accounting pronouncements. Warren Ruppel is the assistant comptroller responsible for the accounting and financial reporting for one of the largest cities in the country.

Wiley GAAP for Governments 2004

Wiley GAAP for Governments 2004 PDF Author: Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 0471678171
Category : Study Aids
Languages : en
Pages : 478

Get Book Here

Book Description
A practical application guide to ensure governmental GAAP compliance In applying Governmental GAAP (Generally Accepted Accounting Principles), state and local government officials face a potential maze of complexity. Wiley GAAP for Government 2004 addresses the latest material from the Government Accounting Standards Board and AICPA in straightforward language for practical application. Coverage includes much-needed analysis and clarification of statements, interpretations, and technical bulletins, as well as special consideration of school districts, public authorities, and individual pension plans. Written for use by practitioners, this book represents an up-to-date companion for implementing these new accounting pronouncements. Warren Ruppel is the assistant comptroller responsible for the accounting and financial reporting for one of the largest cities in the country.

Wiley GAAP for Governments 2010

Wiley GAAP for Governments 2010 PDF Author: Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 0470453273
Category : Business & Economics
Languages : en
Pages : 577

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Book Description
The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2010 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 keeps you informed of all 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 Wiley GAAP for Governments 2010 is a thorough, reliable reference you'll consistently keep on your desk rather than on your bookshelf.

Wiley GAAP for Governments 2015

Wiley GAAP for Governments 2015 PDF Author: Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 1118979931
Category : Study Aids
Languages : en
Pages : 692

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Book Description
The essential reference for governmental GAAP application Wiley GAAP for Governments 2015 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 favorite 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 pronouncements Understand how GAAP applies to government bodies and pension plans Refer to disclosure checklists designed specifically for government entities Study flowcharts, diagrams, and charts to gain a deeper understanding This 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 2015 the reference financial professionals keep on their desks rather than on their bookshelves.

Wiley GAAP for Governments 2005

Wiley GAAP for Governments 2005 PDF Author: Warren Ruppel
Publisher: Wiley
ISBN: 9780471668404
Category : Study Aids
Languages : en
Pages : 0

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Book Description
The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2005 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Financial statement preparers, attestors, and readers will find its full coverage of authoritative accounting standards coupled with many examples, illustrations, and helpful practice hints extremely useful and user-friendly. Designed with the needs of the user in mind, a "New Developments" chapter keeps you informed of all the important developments in governmental GAAP during the past year. A look ahead to the status of current and future Governmental Accounting Standards Board standards and projects provides information on the very latest in standard-setting activities and covers: GASB Statement 43 Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, which together with Statement No. 45 will radically change the accounting for OPEBs by employers and OPEB plans GASB Statement 44 Economic Condition Reporting: The Statistical Section, which updates the comprehensive annual financial report requirements for the statistical section GASB Statement 45 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions, which will have a major impact on the financial statements of many governmental employers and will require significant implementation planning GASB Technical Bulletin No. 2004-1 Tobacco Settlement Recognition and Financial Reporting Entity Issues, which addresses the increasingly common use of separate legal entities to securitize the revenue stream from the state's tobacco settlement agreement Exposure Draft Net Assets Restricted by Enabling Legislation—an amendment of GASB Statements No. 34 and No. 44, which addresses the circumstances in which a government's own legislation can restrict the use of its own resources Exposure Draft on a Concepts Statement, Communication Methods, which will help the GASB determine where new accounting/disclosure requirements will be presented—basic financial statements, notes, and required supplementary information Proposed Technical Bulletin, Recognition of Pension and Other Postemployment Benefit Expenditures/Expenses and Liabilities,which can have an impact on accounting for pension contributions on the modified accrual basis of accounting Wiley GAAP for Governments 2005 strives to be a thorough, reliable reference that you'll use constantly. It's designed to be kept on your desk rather than on your bookshelf.

Wiley GAAP for Governments 2013

Wiley GAAP for Governments 2013 PDF Author: Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 1118420365
Category : Study Aids
Languages : en
Pages : 674

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Book Description
The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2013 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, this comprehensive resource presents 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 2013 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.

Wiley GAAP for Governments 2014

Wiley GAAP for Governments 2014 PDF Author: Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 1118888499
Category : Study Aids
Languages : en
Pages : 949

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Book Description
The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2014 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, this comprehensive resource presents 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 2014 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.

Wiley GAAP for Governments 2019

Wiley GAAP for Governments 2019 PDF Author: Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 1119511585
Category : Business & Economics
Languages : en
Pages : 641

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Book Description
The authoritative guide to governmental GAAP compliance, fully updated for 2019 Wiley GAAP for Governments 2019 is the definitive resource for accurate information on the latest pronouncements and guidelines applicable to state and local governments and entities. Designed as a practical application guide for professional users, this comprehensive resource provides expert coverage of all significant developments to governmental accounting principles over the previous year. Focusing on practical application, this essential guide provides detailed information on all relevant areas of GAAP including general and special revenue funds, capital project funds and debt service funds, derivative instruments, and many more. This book incorporates all of the pronouncements issued by the Governmental Accounting Standards Board (GASB) as well as proposed new statements or interpretations currently outstanding and relevant information on the GASB agenda for the upcoming year. Governmental accounting standards are continuously evolving, and practitioners must stay up to date with the latest changes if compliance is to be maintained. This invaluable guide offers in-depth guidance on GAAP standards, interpretation, applications, and procedures to help you: Keep pace with the latest accounting pronouncements Ensure compliance with all GAAP-required disclosure guidelines Understand how GAAP applies to school districts, public institutions, and individual pension plans Strengthen understanding of material with flowcharts, diagrams, and charts This efficiently organized guide enables users to locate, understand, and apply relevant information with ease. Wiley GAAP for Governments 2019 provides financial reporters with expert guidance and up-to-date information required to ensure compliance and lighten the workload. Highly regarded for its efficient and accurate coverage of material, this book is the definitive reference for financial professionals.

Wiley GAAP for Governments 2017

Wiley GAAP for Governments 2017 PDF Author: Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 1119381460
Category : Business & Economics
Languages : en
Pages : 672

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Book Description
GAAP for Governments 2017: Interpretation and Application of GENERALLY ACCEPTED ACCOUNTING PRINCIPLES for State and Local Governments -- Contents -- Preface -- About the Author -- 1: New Developments -- Introduction -- Recently Issued GASB Statements and Their Effective Dates -- Exposure Drafts -- Exposure Drafts-Implementation Guides -- Exposure Draft-Omnibus 201X -- Exposure Draft-Certain Debt Extinguishment Issues -- Exposure Draft-Leases -- Invitation to Comment -- Financial Reporting Model Improvements-Governmental Funds -- GASB Project Plan -- Summary -- 2: Foundations of Governmental Accounting -- Introduction -- Chapter Overview -- Entities Covered By Governmental Accounting Principles -- Distinguishing a Governmental Entity from a Not-for-Profit Organization -- Overview of the History of Governmental Accounting Standards Setting -- Objectives of Governmental Accounting and Financial Reporting -- GASB Concepts Statement 1 -- Primary Characteristics of a Government's Structure and the Services It Provides -- Control Characteristics Resulting from a Government's Structure -- Objectives of Financial Reporting -- Communication Methods -- Concepts Statement 3-Communication Methods in General-Purpose External Financial Reports that Contain Basic Financial Statements -- Elements of Financial Statements -- Measurement of Elements of Financial Statements -- Hierarchy of Governmental Accounting Standards -- GAAP Hierarchy for Governments -- Codification of Certain FASB and AICPA Accounting and Financial Reporting Guidance -- Summary -- 3: Fund Accounting Fundamentals -- Introduction -- Definition of Fund and the Purpose of Fund Accounting -- Why Do Governments Use Fund Accounting? -- Fund Accounting Under the GASBS 34 Reporting Model -- How Is the Number of Funds to Be Established Determined?

Wiley GAAP for Governments 2016: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

Wiley GAAP for Governments 2016: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments PDF Author: Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 111910758X
Category : Study Aids
Languages : en
Pages : 785

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Book Description
The essential reference for governmental GAAP application Wiley GAAP for Governments 2016 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 pronouncements Understand how GAAP applies to government bodies and pension plans Refer to disclosure checklists designed specifically for government entities Study flowcharts, diagrams, and charts to gain a deeper understanding This 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 2016 the reference financial professionals keep on their desks rather than on their bookshelves.

Wiley GAAP for Governments 2020

Wiley GAAP for Governments 2020 PDF Author: Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 1119596068
Category : Business & Economics
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.