{"product_id":"wiley-gaap-for-governments-2020-9781119596066","title":"Wiley GAAP for Governments 2020","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eA 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\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003ePreface vii\u003c\/p\u003e \u003cp\u003eAbout the Author ix\u003c\/p\u003e \u003cp\u003e1 New Developments 1\u003c\/p\u003e \u003cp\u003e2 Foundations of Governmental Accounting 7\u003c\/p\u003e \u003cp\u003e3 Fund Accounting Fundamentals 29\u003c\/p\u003e \u003cp\u003e4 General Fund and Special Revenue Funds 49\u003c\/p\u003e \u003cp\u003e5 Capital Projects Funds 61\u003c\/p\u003e \u003cp\u003e6 Debt Service Funds 73\u003c\/p\u003e \u003cp\u003e7 Proprietary Funds 83\u003c\/p\u003e \u003cp\u003e8 Fiduciary Funds 97\u003c\/p\u003e \u003cp\u003e9 Financial Statements Prepared by Governments 109\u003c\/p\u003e \u003cp\u003e10 The Importance of Budgets to Governments 177\u003c\/p\u003e \u003cp\u003e11 Definition of the Reporting Entity 189\u003c\/p\u003e \u003cp\u003e12 Cash and Investments—Valuation and Disclosures 237\u003c\/p\u003e \u003cp\u003e13 Derivative Instruments 295\u003c\/p\u003e \u003cp\u003e14 Capital Assets 321\u003c\/p\u003e \u003cp\u003e15 Debt and Other Obligations 355\u003c\/p\u003e \u003cp\u003e16 Landfill Closure and Postclosure Care Costs 401\u003c\/p\u003e \u003cp\u003e17 Postemployment Benefits—Pension and Other 411\u003c\/p\u003e \u003cp\u003e18 Compensated Absences 455\u003c\/p\u003e \u003cp\u003e19 Accounting for Leases 465\u003c\/p\u003e \u003cp\u003e20 Nonexchange Transactions 487\u003c\/p\u003e \u003cp\u003e21 Risk Financing and Insurance-Related Activities\/Public Entity Risk Pools 503\u003c\/p\u003e \u003cp\u003e22 Pension and OPEB Plan Financial Statements 529\u003c\/p\u003e \u003cp\u003e23 Educational and Other Governmental Entities 565\u003c\/p\u003e \u003cp\u003eAppendix: Disclosure Checklist 579\u003c\/p\u003e \u003cp\u003eIndex 623\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49528859820375,"sku":"9781119596066","price":999.99,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781119596066.jpg?v=1731873308","url":"https:\/\/bookcurl.com\/products\/wiley-gaap-for-governments-2020-9781119596066","provider":"Book Curl","version":"1.0","type":"link"}