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 ...
The most practical, authoritativeguide to governmental GAAP Wiley GAAP for Governments 2009 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental ...
Demystifying a growing and dynamic field, Handbook of Governmental Accounting reflects the increasing complexity of this area, enabling readers to grasp the intricate accounting that is involved as government expenditures multiply and ...
With an entirely new chapter on accounting for OPEB benefits, the Second Edition offers just-the-basics coverage of: Basic accounting concepts underlying all governmental accounting and financial reporting Basic financial statements ...
This 2nd Edition Features: A new chapter on Auditing Governments and Not-For-Profit Organizations Coverage of government accounting standards through GASB Statement No. 56, issued March 2009 A point-by-point guide on how to prepare ...
See Chapter 11 of the 2009 GAAP Guide Level A , for additional details on this FASB standard . ... STANDARDS OBSERVATION : The Governmental Accounting Standards Board has issued an exposure draft ( ED ) of a proposed standard ...
Financial And Accounting Guide For Not-For-Profit Organizations Seventh Edition 2009 Cumulative Supplement
Contents V Preface About the Authors ix 1-1 2-1 3-1 4-1 5-1 6-1 7-1 8-1 9-1 10-1 Part I : Introduction Chapter 1 ... on the Web Index WEB - 1 IND - 1 Preface Generally accepted accounting and financial reporting principles applicable to.
A technical accounting guide to the preparation of financial statements.
Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments Warren Ruppel ... 284 Derivative financial instruments, 241 Derived tax revenues, 429 Direct method, 173 Direct-financing lease, ...
"This Seventh Edition is filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations.