Wiley GAAP for Governments 2013: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

INDEX

A

Account groups

Accountability

Accounting changes

Disclosure checklist

Accounting Principles Board Opinions

APB 18

APB 20

Accounting Research Bulletins

ARB 43

Accrual basis of accounting

Actuarial calculations (for defined benefit pension plans)

Actuarial assumptions

Actuarial cost method

Aggregate method

Attained age

Entry age

Frozen attained age

Frozen entry age

Projected unit credit

Unprojected unit credit

Actuarial value of assets

Amortization method

Level dollar

Level percentage of projected payroll

Amortization of the total unfunded actuarial accrued liability

Benefits to be included

Contribution deficiencies and excess contributions

Economic assumptions

Employer’s annual required contribution (ARC)

Funded ratio

Maximum amortization period

Minimum amortization period

Normal cost

Parameters for

Actuarial Standard of Practice 4, Measuring Pension Obligations

Advance refundings of debt

Agency funds

Deferred compensation plans

Pass-through grants

Special assessments

Agent fees

Agent multiemployer plan

Allocated claims adjustment expenses

Allocated insurance contract

Amortization

Level dollar method

Level percentage of projected payroll method

Maximum period

Minimum period

Of the total unfunded actuarial accrued liability

Annual required contribution (ARC) employer’s

Calculation of

Annuity contracts

Appropriated budget

Arbitrage rebate accounting

B

Balance sheet

Effect of GASBS 28 on

Banking pool

Bargain purchase option

Basic financial statements

For state and local governments ...