Wiley GAAP for Governments 2020

Index

• 2a7-like pool, definition, 245

• 5% criteria, application, 39

• 10% criteria, application, 39

• A
• AAA general obligations index (Municipal Market Data), 296, 302
• Accountability
  • financial reporting objective factor, 17–20
  • periodic determination, appropriateness, 86
• Accounting
  • accrual basis. See Accrual basis of accounting.
  • arbitrage rebate accounting, 72
  • basis. See Basis of accounting.
  • cash basis. See Cash basis of accounting.
  • changes, 581
  • policies
    • disclosure, 85
    • summary, 142–144, 580
  • reporting requirements, 239
  • system, budgetary controls (impact), 184–185
  • topics, GASBS 62 discussion, 27
  • treatment, impact, 284
• Accounting and Financial Reporting for Certain Grants and Other Financial Assistance (GASBS 24), 54, 98, 498–499
• Accounting and Financial Reporting for Certain Investments and for External Investment Pools (GASBS 31), 38, 100, 101, 522, 534
  • accounting/financial reporting guidelines provision, 255–256
  • issuance, 239
  • requirements, application, 244–246
• Accounting and Financial Reporting for Chapter 9 Bankruptcies (GASBS 58), 388–391
  • accounting recognition, 389
  • accounts payable, 389
  • capital leases, 390
  • debt obligation, 389
  • disclosure requirements, 391
  • liabilities, 390
  • notes, 389
  • OPEBs, 390
  • pensions, 390
• Accounting and Financial Reporting for Derivative Instruments (GASBS 53), 4, 155, 295–319, 534
  • complexities, 298–299
  • disclosure requirements, 239
  • issuance, 295
  • quantitative methods, usage, 305–308
• Accounting and Financial Reporting for Impairment ...