Wiley GAAP for Governments 2013: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
The most practical, authoritative guide to governmental GAAPWiley GAAP for Governments 2013is 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 extremely useful 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 at 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 No. 63Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net PositionGASB Statement No. 64Derivative Instruments: Application of Hedge Accounting Termination Provisions—An Amendment of GASB Statement No. 53GASB Statement No. 65Items Previously Reported as Assets and LiabilitiesGASB Statement No. 66Technical Corrections—2012—An Amendment of GASB Statements No. 10 and No. 62GASB Statement No. 67Financial Reporting for Pension Plans—An Amendment of GASB Statement No. 25GASB Statement No. 68Accounting and Financial Reporting for Pensions—An Amendment of GASB Statement No. 27Exposure DraftAccounting and Financial Reporting for Nonexchange Financial Guarantee TransactionsExposure DraftGovernment Combinations and Disposals of Government OperationsPreliminary ViewsDocumentRecognition of Elements of Financial Statements and Measurement ApproachesPreliminary ViewsDocumentEconomic Condition Reporting: Financial ProjectsLatest on GASB Technical PlanWiley GAAP for Governments 2013strives to be a thorough, reliable reference that you'll use constantly. It's designed to be kept on your desk rather than on your bookshelf.