Wiley GAAP for Governments 2015: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

INDEX

2a7-like pools 273–274

A

absences, compensated 459–469

accelerated depreciation methods 327

accountability 29, 213–214

accounting changes, disclosures 631

account pools, description 527

accounts payable, chapter 9 bankruptcies 383

accrual

fund liabilities 353–355

loss contingencies 376

losses 517

accrual basis of accounting 55, 61–64, 393–394, 497–499, 506–508

acquisition costs 174, 253, 533

acquisition periods 346

acquisition values 251–252, 662

activities, BFS 134–135

actuarial calculations

ARC 416–418, 424–427, 439

assumptions 421, 564, 589

benefits included 419–420, 563–564

cost methods 422–423, 565–567, 589–590

defined benefit plans 558, 559, 561–570, 607, 611

economic assumptions 421–422, 564–565

parameters 418–427, 562–567, 586–594

present value 611

timing and frequency 608

value of assets 424, 590

administration of multiple postemployment benefit plans 433, 548–549, 576–577, 598

advance property tax collections 502

advance refundings 96–99, 108–109, 359–364, 394

agency funds 53, 64, 117–119

agent multiemployer plans

attribution method 450

basis of accounting 451–452

cost of living adjustments 450

defined benefit 415–416, 451–452

definition 413–414

discount rates 450

financial statements 451–453

GASBS 68 448–453

liabilities to employees 449–450

measurement focus 451–452

note disclosures 452

OPEBs 575

pensions 547, 597, 607

RSI 452–453, 607

transitional accounting 431–432

aggregate actuarial cost method 423, 558, 559, 561, 567

AICPA Audit and Accounting Guide (the Guide) ...