Wiley GAAP for Governments 2015

Beschreibung

The most practical and authoritative guide to governmental GAAP Wiley GAAP for Governments 2015 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments, as well as other governmental entities. Financial statement preparers, attestors, and readers will find its full coverage of authoritative accounting standards coupled with many examples, illustrations, and helpful practice hints, extremely useful and user-friendly. The book also contains a "New Developments" chapter, designed to keep you informed of all the important developments in governmental GAAP during the past year. It covers the status of current and future Governmental Accounting Standards Board standards and projects, and provides information on the very latest in standard-setting activities, including: * Statement No. 67 Financial Reporting for Pension Plans-An Amendment of GASB Statement No. 25 * Statement No. 68 Accounting and Financial Reporting for Pensions-An Amendment of GASB Statement No. 27 * Statement No. 69 Government Combinations and Disposals of Government Operations * Statement No. 70 Accounting and Financial Reporting for Nonexchange Financial Guarantees * Statement No. 71 Pension Transition for Contributions Made Subsequent to the Measurement Date-An Amendment of GASB Statement No. 68 * GASB Concept Statement No. 6 Measurement of Elements of Financial Statements * Exposure Drafts on postemployment benefit plans other than pensions, pension plans not administered through trusts, fair value measurements, hierarchy for governmental GAAP and the revised implementation guide * Preliminary Views on recognition and measurement approaches and financial projections * Latest on GASB Technical Plan Wiley GAAP for Governments 2015 strives to be a thorough, reliable reference that you'll use constantly, and keep to hand on your desk, rather than on your bookshelf.
The essential reference for governmental GAAP application Wiley GAAP for Governments 2015 provides the latest information on GAAP, with coverage designed specifically for government entities. With a focus on the practical rather than the academic, this book provides insightful, up to date implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts, public authorities, and individual pension plans financial statements, with a disclosure checklist that helps preparers ensure compliance. Visual aids help facilitate the reader's understanding of the material, providing a comprehensive guide to financial reporting for governments at the state and local level. This reliable guide is an industry favorite for its accessibility, completeness, and relevance, helping readers achieve and maintain compliance with minimal burden. Governmental accounting standards are continuously being released, growing in complexity with each iteration. Wiley GAAP for Governments is updated annually to provide the most up-to-date information available, with thorough explanations and expert implementation advice. * Get up to speed on the newest accounting pronouncements * Understand how GAAP applies to government bodies and pension plans * Refer to disclosure checklists designed specifically for government entities * Study flowcharts, diagrams, and charts to gain a deeper understanding This user-friendly guide is organized for easy navigation, and designed to help preparers quickly find, understand, and apply the information they need. Expert guidance through the increasing complexity of preparation and implementation of relevant changes is what makes Wiley GAAP for Governments 2015 the reference financial professionals keep on their desks rather than on their bookshelves.

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Warren Ruppel

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