Governmental and Nonprofit Accounting: Theory and Practice (8th Edition) (Charles T Horngren Series in Accounting)
Автор:Robert J. Freeman, Craig D. Shoulders, Gregory Allison Год: 2005 Издание: [не указанo] Страниц: 880 ISBN: 0131851292 Governmental and Nonprofit Accounting, Revised Sixth Edition provides a better balance between theory and practice than other texts, with the most up-to-date coverage. It provides readers with a thorough basis for understanding the logic for and nature of all of the funds and account groups of a government, with a unique approach that enables readers to grasp the entire accounting and reporting framework for a government before focusing on specific individual fund types and account groups. Includes coverage of the new reporting model standard: GASB Statement 34 . Includes illustrations of government-wide financial statements and fund-based financial statements presented using the major fund approach. Points out the major changes required from the current guidance and explains and illustrates the requirements of the new model. Explains and illustrates the GASB Statement 31. Contains the latest revision of OMB Circular A-133 on single audits. Appropriate for...
