Wiley GAAP for Governments 2008: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
Автор:Warren Ruppel Год: 2008 Издание:Wiley Страниц: 528 ISBN: 0470135204 The most practical, authoritativeguide to governmental GAAP Wiley GAAP for Governments 2008 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Financial statement preparers, attestors, and readers will find its full coverage of authoritative accounting standards coupled with many examples, illustrations, and helpful practice hints extremelyuseful and user-friendly. Designed with the needs of the user in mind, a "New Developments" chapter keeps you informed of all the important developments in governmental GAAP during the past year. A look ahead to the status of current and future Governmental Accounting Standards Board standards and projects provides information on the very latest in standard-setting activities and covers: GASB Statement 43 Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, which, together with Statement 45, will drastically change...