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 and certain AICPA Statements of Position, as well as 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.)
Thus , in order for property taxes to be reported as revenue ( 1 ) the levy must apply to the current year and ( 2 ) they must be " collected within the current period or expected to be collected soon enough thereafter to be used to pay ...
CCH's Governmental GAAP Guide keeps financial professionals who work with state and local governments must stay current with emerging governmental standards or face unfortunate consequences.
CCH's Governmental GAAP Guide keeps financial professionals who work with state and local governments must stay current with emerging governmental standards or face unfortunate consequences.
To facilitate research, the text cross-references major topics to the pertinent paragraphs of the original pronouncements. Throughout the text Observations clarify specific accounting principles.
Governmental GAAP Guide 1996: Governmental Generally Accpeted Accounting Principles State/Local
HBJ Miller Comprehensive Governmental GAAP Guide
To facilitate research, the text cross-references major topics to the pertinent paragraphs of the original pronouncements. Throughout the text Observations clarify specific accounting principles.
This impressive Guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity.
Miller Comprehensive Governmental GAAP Guide ...: A Comprehensive Interpretation of All Current Promulgated Governmental Generally Accepted Accounting Principles for State...
In one comprehensive volume, this impressive guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity.