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001 | ocn876512998 | ||
003 | OCoLC | ||
005 | 20171224114608.0 | ||
006 | m o d | ||
007 | cr cnu---unuuu | ||
008 | 140412s2014 nju o 001 0 eng d | ||
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_a(OCoLC)876512998 _z(OCoLC)880917090 _z(OCoLC)900286511 |
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037 |
_a8574258C-9270-4E1A-9FB5-5D34562BADB3 _bOverDrive, Inc. _nhttp://www.overdrive.com |
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043 | _an-us--- | ||
050 | 4 |
_aHJ9801 _b.R384 2014 |
|
072 | 7 |
_aBUS _x070000 _2bisacsh |
|
082 | 0 | 4 |
_a338.2578145 _222 |
049 | _aMAIN | ||
100 | 1 | _aRuppel, Warren. | |
245 | 1 | 0 |
_aWiley GAAP for Governments 2014 : _bInterpretation and Application of Generally Accepted Accounting Principles for State and Local Governments / _cWarren Ruppel. |
246 | 3 | _aGAAP for governments 2014 | |
250 | _a9th ed. | ||
260 |
_aHoboken : _bWiley, _c2014. |
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300 | _a1 online resource (ix, 685 pages) | ||
336 |
_atext _btxt _2rdacontent |
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337 |
_acomputer _bc _2rdamedia |
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338 |
_aonline resource _bcr _2rdacarrier |
||
500 | _aIncludes index. | ||
588 | 0 | _aPrint version record. | |
520 | _aThe most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2014 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, this comprehensive resource presents the important developments in governmental GAAP during the past year. Full coverage of authoritative accounting standardsExtremely useful and user-friendly examples, illustrations, and helpful practice hintsA comprehensive gui. | ||
505 | 0 | _aNew Developments -- Foundations of Governmental Accounting -- Fund Accounting Fundamentals -- General Fund and Special Revenue Funds -- Capital Projects Funds -- Debt Service Funds -- Proprietary Funds -- Fiduciary Funds -- Financial Statements Prepared by Governments -- The Importance of Budgets to Governments -- Definition of the Reporting Entity -- Cash and Investments-Valuation and Disclosures -- Derivative Instruments -- Capital Assets -- Debt and Other Obligations -- Landfill Closure and Postclosure Care Costs -- Postemployment Benefits-Pension and Other -- Compensated Absences -- Accounting for Leases -- Nonexchange Transactions -- Risk Financing and Insurance-Related Activities/Public Entity Risk Pools -- Pension and OPEB Plan Financial Statements -- Educational and Other Governmental Entities -- Appendix: Disclosure Checklist. | |
650 | 0 |
_aFinance, Public _xAccounting _xStandards _zUnited States. |
|
650 | 0 |
_aLocal finance _xAccounting _xStandards _zUnited States. |
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650 | 0 |
_aAccounting _xStandards _zUnited States. |
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650 | 4 |
_aAccounting _xStandards _zUnited States. |
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650 | 4 |
_aFinance, Public _xAccounting _xStandards _zUnited States. |
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650 | 4 |
_aLocal finance _xAccounting _xStandards _zUnited States. |
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650 | 7 |
_aBUSINESS & ECONOMICS _xIndustries _xGeneral. _2bisacsh |
|
650 | 7 |
_aAccounting _xStandards. _2fast _0(OCoLC)fst00795458 |
|
650 | 7 |
_aFinance, Public _xAccounting _xStandards. _2fast _0(OCoLC)fst00924494 |
|
650 | 7 |
_aLocal finance _xAccounting _xStandards. _2fast _0(OCoLC)fst01001260 |
|
651 | 7 |
_aUnited States. _2fast _0(OCoLC)fst01204155 |
|
655 | 4 | _aElectronic books. | |
776 | 0 | 8 |
_iPrint version: _aRuppel, Warren. _tWiley GAAP for governments 2014. _dHoboken, N.J. : Wiley, ©2014 _z9781118733851 _w(OCoLC)877889339 |
856 | 4 | 0 |
_uhttp://onlinelibrary.wiley.com/book/10.1002/9781118888261 _zWiley Online Library |
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