000			02035nam a2200337Ia 4500
005			20260803094229.0
008			251212s2018 xx 000 0 und d
245	1		_aWiley GAAP for governments 2018 : _binterpretation and application of generally accepted accounting principles for state and local governments / _cWarren Ruppel.
100			_aRuppel, Warren
260			_aHoboken, NJ : _bJohn Wiley & Sons, Inc., _c2018.
300			_aix, 677 pages:
300			_c24 cm
500			_aIncludes index
020			_a978-1-119-39624-6
650			_aFinance, Public _xAccounting _xStandards _zUNITED STATES
650			_aFinance, Public _xAccounting _xStandards
944			_aCIR
050			_a657.835 R87w 2018
943			_b0 _c0 _d0 _e1 _f0 _g0 _h0 _i0 _j0
944			_b1 _c1 _d0
953			_pHED6244
546			_ain English
953			_cCollege Library
505			_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
591			_a0
336			_atext
337			_aunmediated
338			_avolume
942			_2lcc _cBK _ajpascua _b2020-03-10 11:34:36 _djpascua _e2020-03-10 11:34:36
998			_a11480
999			_c11382 _d11382