January 2015
Intermediate to advanced
696 pages
23h 46m
English
book
Wiley GAAP for Governments 2015: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
by Warren Ruppel
Content preview from Wiley GAAP for Governments 2015: Interpretation and Application of Generally Accepted Accounting Principles for State and Local GovernmentsBecome an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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CONTENTS
2 Foundations of Governmental Accounting
3 Fund Accounting Fundamentals
4 General Fund and Special Revenue Funds
9 Financial Statements Prepared by Governments
10 The Importance of Budgets to Governments
11 Definition of the Reporting Entity
12 Cash and Investments—Valuation and Disclosures
16 Landfill Closure and Postclosure Care Costs
17 Postemployment Benefits—Pension and Other
21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools
22 Pension and OPEB Plan Financial Statements
23 Educational and Other Governmental Entities
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