02035nam a2200337Ia 4500 20260803094229.0 251212s2018 xx 000 0 und d Wiley GAAP for governments 2018 : interpretation and application of generally accepted accounting principles for state and local governments / Warren Ruppel. Ruppel, Warren Hoboken, NJ : John Wiley & Sons, Inc., 2018. ix, 677 pages: 24 cm Includes index 978-1-119-39624-6 Finance, Public Accounting Standards UNITED STATES Finance, Public Accounting Standards CIR 657.835 R87w 2018 0 0 0 1 0 0 0 0 0 1 1 0 HED6244 in English College Library Preface 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 0 text unmediated volume lcc BK jpascua 2020-03-10 11:34:36 jpascua 2020-03-10 11:34:36 11480 11382 11382 0 0 ddc 0 0 HED HED HED 2025-12-21 CIR 657.835 R87w 2018 HED6244 2026-06-02 00:00:00 2025-12-21 BK