01737nam a2200229Ia 450000500170000000800410001724501650005810000190022326000510024230000190029330000100031250000190032202000220034165000580036365000430042105000220046454600150048650509710050133600090147233700150148133800110149620260803094229.0251212s2018    xx            000 0 und d1 aWiley GAAP for governments 2018 : binterpretation and application of generally accepted accounting principles for state and local governments /cWarren Ruppel.  aRuppel, Warren  aHoboken, NJ :bJohn Wiley & Sons, Inc.,c2018.  aix, 677 pages:  c24 cm  aIncludes index  a978-1-119-39624-6  aFinance, PublicxAccountingxStandardszUNITED STATES  aFinance, PublicxAccountingxStandards  a657.835 R87w 2018  ain English  aPreface vii About the Author ix 1 New Developments  12 Foundations of Governmental Accounting  73 Fund Accounting Fundamentals  274 General Fund and Special Revenue Funds  475 Capital Projects Funds  596 Debt Service Funds  717 Proprietary Funds  798 Fiduciary Funds  919 Financial Statements Prepared by Governments  10310 The Importance of Budgets to Governments  16911 Definition of the Reporting Entity  18112 Cash and Investments-Valuation and Disclosures  22713 Derivative Instruments  28514 Capital Assets  31115 Debt and Other Obligations  34316 Landfill Closure and Postclosure Care Costs  38317 Postemployment Benefits-Pension and Other  39318 Compensated Absences  45119 Accounting for Leases  46120 Nonexchange Transactions  48521 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools  49922 Pension and OPEB Plan Financial Statements  52523 Educational and Other Governmental Entities  601Appendix:  Disclosure Checklist 615 Index 657  atext  aunmediated  avolume