August 2020
Intermediate to advanced
656 pages
26h 52m
English
Content preview from Wiley GAAP for Governments 2020
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APPENDIXDISCLOSURE CHECKLIST
This disclosure checklist has been prepared using the accounting and financial reporting guidance contained in pronouncements up to and including GASB Statement 72. Disclosure requirements for more recent statements are contained in the individual chapters. This checklist has been prepared with careful consideration to ensure its accuracy and completeness. However, a checklist does not substitute for professional knowledge and judgment. In addition, this checklist focuses primarily on footnote disclosures for financial statements. For requirements as to the content and format of financial statements themselves, readers should refer to the applicable chapters of this guide. Financial statement preparers and auditors using this checklist should recognize their responsibility to determine the adequacy of disclosures for financial statements. Accordingly, this checklist should be used as only one tool in meeting these responsibilities.
| A. | Summary of Significant Accounting Policies. | 580 |
| B. | Nonmonetary Transactions. | 581 |
| C. | Related-Party Transactions. | 581 |
| D. | Accounting Changes. | 581 |
| E. | Disclosures for Defined Benefit Pension Plans. | 581 |
| F. | Disclosures for Defined Contribution Plans. | 582 |
| G. | Disclosures for Postemployment Benefit Other Than Pension (OPEB) Plans. | 582 |
| H. | Pension Disclosures for State and Local Governmental Employers. | 584 |
| H.(1). | Pension Disclosures for State and Local Governmental Employers under GASBS 68. | 586 |
| I. | Postemployment ... |
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.