Governmental GAAP Guide discusses all the promulgated accounting principles applicable to financial reporting by state and local governments.
It delivers a thorough analysis of:
- GASB Statements
- GASB Interpretations
- GASB Technical Bulletins
- NCGA Statements
- NCGA Interpretations
- Certain AICPA Statements of Position
- Auditing and Accounting Guides
Everything has been analyzed and restated in plain English and is supported by timesaving examples and illustrations. The Guide alerts readers to and discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity. (A companion publication, Governmental GAAP Practice Manual, illustrates how governmental financial statements are prepared based on the standards established by GASB-34 and beyond.)
To facilitate research, major topics in the text are cross-referenced to the pertinent paragraphs of the original pronouncements. Illustrations, figures and paragraphs called "Observations" demonstrate and clarify specific accounting principles.
The Guide also includes a cross-reference to the original pronouncements and a detailed topical index.
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