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 Governments
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2 FOUNDATIONS OF GOVERNMENTAL ACCOUNTING
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
Primary characteristics of a government's structure and the services it provides
Control characteristics resulting from a government's structure
Use of fund accounting for control purposes
Dissimilarities between similarly designated governments
Significant investment in non-revenue-producing capital assets
Nature of the political process
Accountability and interperiod equity
Characteristics of information in financial reporting
Limitations of financial reporting
Objectives of Financial Reporting
Recognition in the basic financial statements
Disclosure in the notes to the financial statements
Presentation as required supplementary information
Presentation as supplementary information
Elements of Financial Statements
Measurement of Elements of Financial Statements
Hierarchy of Governmental Accounting Standards
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