Governmental GAAP Guide, 2009Topics and Contents |
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| I. Basic Governmental Accounting Concepts and Standards |
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| Foundation And Overview Of Governmental Generally Accepted Accounting Principles |
| Budgetary Accounting And Reporting |
| Basis Of Accounting And Measurement Focus |
| Governmental Reporting Entity |
| Terminology And Classification |
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| II. Fund Accounting |
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| Governmental Funds |
| Proprietary Funds |
| Fiduciary Funds |
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| III. Specific Accounting and Reporting Issues |
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| Deposits And Investments |
| Capital Assets |
| Other Assets |
| Long-Term Debt |
| Pension, Postemployment, And Other Employee Benefit Liabilities |
| Leases |
| Risk Management, Claims, And Judgments |
| Other Liabilities |
| Revenues: Nonexchange And Exchange Transactions |
| Expenses/Expenditures: Nonexchange And Exchange Transactions |
| Special Assessments |
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| IV. Financial Reporting by General-Purpose Governments |
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| Comprehensive Annual Financial Report |
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| V. Stand-Alone Financial Reporting by Special-Purpose Governments |
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| Public Colleges And Universities |
| Pension And Other Postemployment Benefit Plans |
| Public Entity Risk Pools |
| Accounting Resources On The Web |
| Cross-Reference |
| Index |