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More About This Title Wiley GAAP for Governments 2014: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
English
Preface vii
About the Author ix
1 New Developments 1
2 Foundations of Governmental Accounting 13
3 Fund Accounting Fundamentals 39
4 General Fund and Special Revenue Funds 61
5 Capital Projects Funds 75
6 Debt Service Funds 89
7 Proprietary Funds 99
8 Fiduciary Funds 113
9 Financial Statements Prepared by Governments 121
10 The Importance of Budgets to Governments 195
11 Definition of the Reporting Entity 209
12 Cash and Investments—Valuation and Disclosures 263
13 Derivative Instruments 291
14 Capital Assets 321
15 Debt and Other Obligations 351
16 Landfill Closure and Postclosure Care Costs 397
17 Postemployment Benefits—Pension and Other 407
18 Compensated Absences 459
19 Accounting for Leases 471
20 Nonexchange Transactions 495
21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 513
22 Pension and OPEB Plan Financial Statements 543
23 Educational and Other Governmental Entities 615
Appendix: Disclosure Checklist 631
Index 665
