interpretation and application of generally accepted accounting principles for state and local governments Ruppel, Warren creator text xx Hoboken, NJ John Wiley & Sons, Inc. 2018 monographic und

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ix, 677 pages: 24 cm 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 Warren Ruppel. Includes index in English Finance, Public Accounting Standards UNITED STATES Finance, Public Accounting Standards 657.835 R87w 2018 978-1-119-39624-6 251212 20260803094229.0