August 2020
Intermediate to advanced
656 pages
26h 52m
English
Content preview from Wiley GAAP for Governments 2020
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11DEFINITION OF THE REPORTING ENTITY
- Introduction
- Background
- Accountability Focus
- Financial Reporting Entity Defined
- GASB Statement No. 61 (GASBS 61), The Financial Reporting Entity—An Amendment of GASB Statements No. 14 and No. 34
- Determining Whether Certain Fundraising Organizations Are Component Units—Amendment Of Gasb Statement No. 14
- GASB Statement No. 90 (GASBS 90), Majority Equity Interests—an Amendment of GASB Statements No. 14 and No. 61
- GASB Technical Bulletin 2004-1 (GASBTB 2004-1), Tobacco Settlement Recognition and Financial Reporting Entity Issues
- Display of Component Units
- Government Combinations and Disposals of Government Operations
- Identifying Government Combinations
- Types of Government Combinations
- Government Mergers
- New Governments
- Reporting Government Mergers in Governmental Fund Financial Statements
- Consideration
- Intra-Entity Government Acquisitions
- Reporting Government Acquisitions on a Provisional Basis
- Reporting Government Acquisitions in Governmental Fund Financial Statements
- Transfers of Operations
- Reporting Transfers of Operations in Governmental Fund Financial Statements
- Disposals of Government Operations
- Reporting Disposals of Government Operations in Governmental Fund Financial Statements
- Notes to the Financial Statements
- Summary
INTRODUCTION
One of the challenges facing the preparer of financial statements for a ...
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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.