Wiley GAAP for Governments 2020: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

ISBN-13: 9781119596066 / Angielski / Miękka / 2020 / 688 str.

Warren Ruppel

Spis treści

Preface vii About the Author ix 1 New Developments 1 2 Foundations of Governmental Accounting 7 3 Fund Accounting Fundamentals 29 4 General Fund and Special Revenue Funds 49 5 Capital Projects Funds 61 6 Debt Service Funds 73 7 Proprietary Funds 83 8 Fiduciary Funds 97 9 Financial Statements Prepared by Governments 109 10 The Importance of Budgets to Governments 177 11 Definition of the Reporting Entity 189 12 Cash and Investments--Valuation and Disclosures 237 13 Derivative Instruments 295 14 Capital Assets 321 15 Debt and Other Obligations 355 16 Landfill Closure and Postclosure Care Costs 401 17 Postemployment Benefits--Pension and Other 411 18 Compensated Absences 455 19 Accounting for Leases 465 20 Nonexchange Transactions 487 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 503 22 Pension and OPEB Plan Financial Statements 529 23 Educational and Other Governmental Entities 565 Appendix: Disclosure Checklist 579 Index 623

O autorze

WARREN RUPPEL, CPA, is the author of several accounting and auditing publications, including multiple editions of Wiley GAAP for Governments. Mr. Ruppel is a partner at Marks Paneth LLP, where he is the government services practice leader. Mr. Ruppel has also served as the Chief Financial Officer of an international not-for-profit organization, the Assistant Comptroller for Accounting of The City of New York, and the Secretary of the New York City Audit Committee.