000 04292cam a2200709Ia 4500
001 ocn876512998
003 OCoLC
005 20171030135841.0
006 m o d
007 cr cnu---unuuu
008 140412s2014 nju o 001 0 eng d
020 _a9781118888261
_q(electronic bk.)
020 _a111888826X
_q(electronic bk.)
020 _a9781118888896
_q(electronic bk.)
020 _a1118888898
_q(electronic bk.)
020 _a9781118888490
_q(electronic bk.)
020 _a1118888499
_q(electronic bk.)
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035 _a(OCoLC)876512998
_z(OCoLC)880917090
_z(OCoLC)900286511
037 _a8574258C-9270-4E1A-9FB5-5D34562BADB3
_bOverDrive, Inc.
_nhttp://www.overdrive.com
040 _aEBLCP
_beng
_epn
_cEBLCP
_dN$T
_dTEFOD
_dDG1
_dAU@
_dOCLCO
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_dOCLCQ
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043 _an-us---
049 _aMAIN
050 4 _aHJ9801
_b.R384 2014
072 7 _aBUS
_x070000
_2bisacsh
082 0 4 _a338.2578145
_222
100 1 _aRuppel, Warren.
245 1 0 _aWiley GAAP for Governments 2014 : Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments /
_cWarren Ruppel.
_h[electronic resource]
246 3 _aGAAP for governments 2014
250 _a9th ed.
260 _aHoboken :
_bWiley,
_c2014.
300 _a1 online resource (ix, 685 pages)
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
500 _aIncludes index.
505 0 _aNew Developments -- Foundations of Governmental Accounting -- Fund Accounting Fundamentals -- General Fund and Special Revenue Funds -- Capital Projects Funds -- Debt Service Funds -- Proprietary Funds -- Fiduciary Funds -- Financial Statements Prepared by Governments -- The Importance of Budgets to Governments -- Definition of the Reporting Entity -- Cash and Investments-Valuation and Disclosures -- Derivative Instruments -- Capital Assets -- Debt and Other Obligations -- Landfill Closure and Postclosure Care Costs -- Postemployment Benefits-Pension and Other -- Compensated Absences -- Accounting for Leases -- Nonexchange Transactions -- Risk Financing and Insurance-Related Activities/Public Entity Risk Pools -- Pension and OPEB Plan Financial Statements -- Educational and Other Governmental Entities -- Appendix: Disclosure Checklist.
520 _aThe most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2014 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, this comprehensive resource presents the important developments in governmental GAAP during the past year. Full coverage of authoritative accounting standardsExtremely useful and user-friendly examples, illustrations, and helpful practice hintsA comprehensive gui.
588 0 _aPrint version record.
650 0 _aFinance, Public
_xAccounting
_xStandards
_zUnited States.
650 0 _aLocal finance
_xAccounting
_xStandards
_zUnited States.
650 0 _aAccounting
_xStandards
_zUnited States.
650 4 _aAccounting
_xStandards
_zUnited States.
650 4 _aFinance, Public
_xAccounting
_xStandards
_zUnited States.
650 4 _aLocal finance
_xAccounting
_xStandards
_zUnited States.
650 7 _aBUSINESS & ECONOMICS
_xIndustries
_xGeneral.
_2bisacsh
650 7 _aAccounting
_xStandards.
_2fast
_0(OCoLC)fst00795458
650 7 _aFinance, Public
_xAccounting
_xStandards.
_2fast
_0(OCoLC)fst00924494
650 7 _aLocal finance
_xAccounting
_xStandards.
_2fast
_0(OCoLC)fst01001260
651 7 _aUnited States.
_2fast
_0(OCoLC)fst01204155
655 4 _aElectronic books.
776 0 8 _iPrint version:
_aRuppel, Warren.
_tWiley GAAP for governments 2014.
_dHoboken, N.J. : Wiley, ©2014
_z9781118733851
_w(OCoLC)877889339
856 4 0 _uhttp://onlinelibrary.wiley.com/book/10.1002/9781118888261
_zWiley Online Library
942 _2ddc
_cBK
999 _c207369
_d207369