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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12 CASH AND INVESTMENTS—VALUATION AND DISCLOSURES
GASB Statement 52 – Land and Other Real Estate Held as Investments by Endowments
Specific Application of the Requirements of GASBS 31
Interest-earning investment contracts
Financial Reporting Requirements
External investment pool financial reporting
Financial reporting by sponsoring governments
Individual Investment Accounts
Deposits and Investment Risk Disclosures
Deposit and Investment Policies
Securities Lending Transaction Disclosures
Nature of Securities Lending Transactions
GASBS 28's Effect on the Balance Sheet
INTRODUCTION
This chapter describes the accounting and financial reporting guidance for cash and investments held by governmental entities. Two significant GASB statements affect the accounting and financial reporting requirements for cash and investments.
- GASB Statement 40, Deposit and Investment Risk Disclosures—An Amendment of GASB Statement No. 3, revised the required disclosures regarding risks associated with deposits ...
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