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Author :
Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.:/5 (25 download)
Download or read book In-substance Defeasance Transactions written by and published by . This book was released on 1984 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Hortense Goodman
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.3/5 (512 download)
Download or read book Illustrations of Accounting for in Substance Defeasance of Debt written by Hortense Goodman and published by . This book was released on 1986 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jennifer Römcke
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (22 download)
Download or read book The Substance of 'in-substance Defeasance' written by Jennifer Römcke and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Warren Ruppel
Publisher : John Wiley & Sons
ISBN 13 : 0470453273
Total Pages : 577 pages
Book Rating : 4.4/5 (74 download)
Download or read book Wiley GAAP for Governments 2010 written by Warren Ruppel and published by John Wiley & Sons. This book was released on 2010-05-03 with total page 577 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2010 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. 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. Full coverage of authoritative accounting standards Extremely useful and user-friendly examples, illustrations, and helpful practice hints A comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities Provides a look ahead to the status of current and future Governmental Accounting Standards Board standards and projects Offers information on the very latest in standard-setting activities Wiley GAAP for Governments 2010 is a thorough, reliable reference you'll consistently keep on your desk rather than on your bookshelf.
Author : Michael A. Crawford
Publisher : CCH
ISBN 13 : 9780808092247
Total Pages : 996 pages
Book Rating : 4.0/5 (922 download)
Download or read book Governmental Gaap Guide written by Michael A. Crawford and published by CCH. This book was released on 2008-11 with total page 996 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Financial Accounting Foundation. Governmental Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 29 pages
Book Rating : 4.:/5 (992 download)
Download or read book Certain Debt Extinguishment Issues written by Financial Accounting Foundation. Governmental Accounting Standards Board and published by . This book was released on 2017 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The primary objective of this Statement is to improve inconsistency in accounting and financial reporting for in-substance defeasance of debt by providing guidance for transactions in which cash and other monetary assets acquired with only existing resources--resources other than the proceeds of refunding debt--are placed in an irrevocable trust for the sole purpose of extinguishing debt. This Statement also improves accounting and financial reporting for prepaid insurance on debt that is extinguished and notes to financial statements for debt that is defeased in substance." -- Summary.
Author : Warren Ruppel
Publisher : John Wiley & Sons
ISBN 13 : 0470286148
Total Pages : 553 pages
Book Rating : 4.4/5 (72 download)
Download or read book Wiley GAAP for Governments 2009 written by Warren Ruppel and published by John Wiley & Sons. This book was released on 2009-03-03 with total page 553 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governmental GAAP (Generally Accepted Accounting Principles) consists of all the promulgated accounting principles applicable to financial accounting and reporting for state and local governments. To understand the complexity of the Government Accounting Standards Board (GASB) statements, interpretations, technical bulletins, and certain AICPA statements of position, these pronouncements must be analyzed and explained in straightforward language. This title will serve as a comprehensive, practical research tool for use by governments and their auditors to guide them through governmental accounting and financial reporting.
Author : John E. Stewart
Publisher : CCH
ISBN 13 : 9780808090571
Total Pages : 822 pages
Book Rating : 4.0/5 (95 download)
Download or read book CCH Accounting for Financial Assets and Liabilities: Sales, Transfers, and Extinguishments written by John E. Stewart and published by CCH. This book was released on 2006-11 with total page 822 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH Accounting for Leases analyzes FASB Statement No. 13, Accounting for Leases, which was released in November 1976, and the numerous successive Interpretations, Technical Bulletins, and Emerging Issue Task Force consensus issues that have been issued since then. Since Statement's 13 issuance, the FASB has amended the Statement 18 times, issued 6 Interpretations, and 12 Technical Bulletins. Further, the EITF has addressed leasing transactions in more than 30 different Issues (excluding issues related to consolidations of special purpose entities). This publication delves into the complex nature of the criteria set through defining a lease and determining whether it should be accounted for as a sale/purchase or as an operating lease. CCH Accounting for Leases also includes various interpretations and commentary related to investment tax credits (ITC) in the event ITC is reinstated in the future.
Author : Ron Paterson
Publisher : Springer
ISBN 13 : 1349126136
Total Pages : 204 pages
Book Rating : 4.3/5 (491 download)
Download or read book Off Balance Sheet Finance written by Ron Paterson and published by Springer. This book was released on 2016-07-27 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years the capital markets have developed into ever more complex areas, and banks have competed with each other to develop more sophisticated and innovative methods of financing. The pace of this innovation has often outstripped the development of rules for financial reporting. Off balance sheet finance is one particular area where the standard-setters are only now catching up. The Accounting Standards Board recently published a further exposure draft on the subject. FRED 4 - Reporting the substance of transactions - and Part 1 discusses in detail how it will affect the accounting treatment of various forms of off balance sheet finance. The exposure draft is reproduced in full in Part 2. Off Balance Sheet Finance will be an indispensable guide for bankers, other financiers, accountants and lawyers.
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1948306263
Total Pages : 902 pages
Book Rating : 4.9/5 (483 download)
Download or read book Audit and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2018-06-12 with total page 902 pages. Available in PDF, EPUB and Kindle. Book excerpt: With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), accountants and financial managers can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes two new schedules: Governmental Employer Participation in Single-Employer Plans: Illustrative Schedule of Pension Amounts and Report; and, Illustrative Notes to Schedule of Employer Allocations and Schedule of Pension Amounts. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, municipal securities offerings, tax abatements and much more.
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1945498463
Total Pages : 592 pages
Book Rating : 4.9/5 (454 download)
Download or read book Health Care Entities, September 2017 written by AICPA and published by John Wiley & Sons. This book was released on 2017-11-29 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is critical that auditors understand the complexities of the specialized accounting and regulatory requirements of the health care industry. This guide is considered the industry standard resource and the 2017 update contains practical, "how-to" guidance for accounting and auditing of health care entities. Prepared and reviewed by industry experts to provide hands on, practical guidance for those who work in and with health care entities, this 2017 edition includes relevant GASB and FASB updates (including those related to private companies), and auditor involvement with municipal securities findings. Further, SAS No. 133, Auditor Involvement With Exempt Offering Documents will be important in this industry. The clarification made by this standard will be very helpful to auditors in understanding their requirements related to public offering documents that include audited financial statements.
Author : Michael H. Granof
Publisher : John Wiley & Sons
ISBN 13 : 1118983270
Total Pages : 865 pages
Book Rating : 4.1/5 (189 download)
Download or read book Government and Not-for-Profit Accounting written by Michael H. Granof and published by John Wiley & Sons. This book was released on 2016-08-22 with total page 865 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text is an unbound, three hole punched version. Government and Not-for-Profit Accounting, 7th Edition by Michael Granof, Saleha Khumawala, Thad Calabrese, and Daniel Smith makes students aware of the dynamism of government and not-for-profit accounting and of the intellectual challenges that it presents. Not only does the 7th edition keep students informed of current accounting and reporting standards and practices, but it also ensures that they are aware of the reasons behind them, their strengths and limitations, and possible alternatives.
Author : William O. Cleverley
Publisher : Jones & Bartlett Learning
ISBN 13 : 9780834200562
Total Pages : 1176 pages
Book Rating : 4.2/5 (5 download)
Download or read book Handbook of Health Care Accounting and Finance written by William O. Cleverley and published by Jones & Bartlett Learning. This book was released on 1989 with total page 1176 pages. Available in PDF, EPUB and Kindle. Book excerpt: More than 1,000 pages in this landmark publication cover areas that are critical To The sound financial management of health care organizations.
Author : United States. Securities and Exchange Commission
Publisher :
ISBN 13 :
Total Pages : 1336 pages
Book Rating : 4.:/5 (31 download)
Download or read book SEC Docket written by United States. Securities and Exchange Commission and published by . This book was released on 1982 with total page 1336 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Warren Ruppel
Publisher : John Wiley & Sons
ISBN 13 : 1119396247
Total Pages : 688 pages
Book Rating : 4.1/5 (193 download)
Download or read book Wiley GAAP for Governments 2018 written by Warren Ruppel and published by John Wiley & Sons. This book was released on 2018-09-05 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discover the best practical application guide for those looking to satisfy governmental GAAP compliance rules Wiley GAAP for Governments 2018 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, this comprehensive resource presents the important developments in governmental GAAP during the past year. It is a thorough, reliable reference that financial professionals will consistently keep on their desks rather to refer to in their daily work. More and more governmental accounting standards, in growing complexity, continue to be issued. This reliable book, which guides preparers through the complexity of preparation and implementation of the relevant changes, is an industry favorite for its accessibility, completeness, and relevance, helping readers every year achieve and maintain compliance with minimal burden. Up-to-date, insightful, and practical implementation information about new accounting pronouncements Coverage of public educational institutions, public authorities and individual pension plans financial statements, which is not provided by competing books Contains a disclosure checklist for financial statements of governmental entities that will enable preparers to ensure all disclosures required by GAAP for governments have been made Utilizes flowcharts, diagrams, and charts to help facilitate the user's understanding of the material Written as a practical application guide instead of an academic reference Don’t wait until it’s time to start calculating and filing, get a jump-start on the new year with all of the latest developments in governmental GAAP with the new edition of the number one guide, Wiley GAAP for Governments 2018: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments, 2nd Edition.
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1119697174
Total Pages : 768 pages
Book Rating : 4.1/5 (196 download)
Download or read book Health Care Entities, 2019 written by AICPA and published by John Wiley & Sons. This book was released on 2020-01-15 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considered the industry's standard resource, this guide will help accountants, auditors, and financial managers to understand the complexities of the specialized accounting and regulatory requirements of the health care industry. Updated for 2019, this edition has been prepared and reviewed by industry experts and provides hands-on, practical guidance for those who work in and with health care entities. A critical resource for auditors, this edition includes new accounting standards and relevant GASB and FASB updates (including those related to private companies).
Author : Warren Ruppel
Publisher : John Wiley & Sons
ISBN 13 : 1119381479
Total Pages : 676 pages
Book Rating : 4.1/5 (193 download)
Download or read book Wiley GAAP for Governments 2017 written by Warren Ruppel and published by John Wiley & Sons. This book was released on 2017-07-17 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essential reference for governmental GAAP application Wiley GAAP for Governments 2017 provides the latest information on GAAP, with coverage designed specifically for government entities. With a focus on the practical rather than the academic, this book provides insightful, up to date implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts, public authorities, and individual pension plans financial statements, with a disclosure checklist that helps preparers ensure compliance. Visual aids help facilitate the reader's understanding of the material, providing a comprehensive guide to financial reporting for governments at the state and local level. This reliable guide is an industry favourite for its accessibility, completeness, and relevance, helping readers achieve and maintain compliance with minimal burden. Governmental accounting standards are continuously being released, growing in complexity with each iteration. Wiley GAAP for Governments is updated annually to provide the most up-to-date information available, with thorough explanations and expert implementation advice. Get up to speed on the newest accounting pronouncements Understand how GAAP applies to government bodies and pension plans Refer to disclosure checklists designed specifically for government entities Study flowcharts, diagrams, and charts to gain a deeper understanding This user-friendly guide is organized for easy navigation, and designed to help preparers quickly find, understand, and apply the information they need. Expert guidance through the increasing complexity of preparation and implementation of relevant changes is what makes Wiley GAAP for Governments 2017 the reference financial professionals keep on their desks rather than on their bookshelves.
