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More About This Title Wiley GAAP for Governments 2013: 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 115
9 Financial Statements Prepared by Governments 123
10 The Importance of Budgets to Governments 197
11 Definition of the Reporting Entity 211
12 Cash and Investments—Valuation and Disclosures 253
13 Derivative Instruments 281
14 Capital Assets 313
15 Debt and Other Obligations 345
16 Landfill Closure and Postclosure Care Costs 387
17 Postemployment Benefits—Pension and Other 397
18 Compensated Absences 449
19 Accounting for Leases 461
20 Nonexchange Transactions 485
21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 503
22 Pension and OPEB Plan Financial Statements 533
23 Educational and Other Governmental Entities 605
Appendix: Disclosure Checklist 621
Index 653
