The Usefulness of Fair Value Reporting of Investments in Governmental Fund Financial Statements

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ISBN 13 :
Total Pages : 454 pages
Book Rating : 4.:/5 (919 download)

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Book Synopsis The Usefulness of Fair Value Reporting of Investments in Governmental Fund Financial Statements by : George Louis Hunt

Download or read book The Usefulness of Fair Value Reporting of Investments in Governmental Fund Financial Statements written by George Louis Hunt and published by . This book was released on 2006 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Governmental Accounting Standards Board (GASB) issued Statement No. 31, "Accounting and Financial Reporting for Certain Investments and for External Investment Pools", in March 1997. The standard requires governments to report most investments at fair value in the balance sheet and recognize changes in fair value as revenues in the operating statement. Fair value reporting in the public sector has received little research attention. The purpose of this study was to examine the usefulness of fair value reporting of investments in governmental fund financial statements. Three primary research questions were examined by surveying external and internal financial statement users. Do users of governmental fund financial statements (1) use fair value information when analyzing financial statements? (2) find fair value information, cost-based information, and other investment information and disclosures useful? (3) experience significant effects on analyses of financial statements or management of investments? A quasi-experimental design was developed to test the use of fair value information. Survey methodology was employed to collect user perceptions of the usefulness of fair value information, cost information, and other disclosures. Users were also asked about the effects of fair value reporting on external user analyses of financial statements and internal user management of investments. Overall, the results of the research do not support the GASB position that fair value reporting is more useful to statement users. The results were mixed and differences existed between user groups. The majority of respondents used cost information when analyzing governmental fund financial statements. However, no clear preference for fair value reporting or cost-based reporting emerged. Findings revealed that both fair value and cost information are useful to statement readers. Other investment-related disclosures would also be useful to users. Overall, the effects of fair value reporting are not significant for financial statement users. Additional research needs to be conducted to validate these findings.

Statement ... of the Governmental Accounting Standards Board

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ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Statement ... of the Governmental Accounting Standards Board by : Financial Accounting Foundation. Governmental Accounting Standards Board

Download or read book Statement ... of the Governmental Accounting Standards Board written by Financial Accounting Foundation. Governmental Accounting Standards Board and published by . This book was released on 1984 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Guide to Implementation of GASB Statement 31 on Accounting and Financial Reporting for Certain Investments and for External Investment Pools

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Publisher :
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Guide to Implementation of GASB Statement 31 on Accounting and Financial Reporting for Certain Investments and for External Investment Pools by :

Download or read book Guide to Implementation of GASB Statement 31 on Accounting and Financial Reporting for Certain Investments and for External Investment Pools written by and published by . This book was released on 1998 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Core Concepts of Government and Not-for-Profit Accounting

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Publisher :
ISBN 13 :
Total Pages : 436 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Core Concepts of Government and Not-for-Profit Accounting by : Michael H. Granof

Download or read book Core Concepts of Government and Not-for-Profit Accounting written by Michael H. Granof and published by . This book was released on 2003 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: * Begins with a thorough exploration of the environment and objectives of government and not-for-profit organizations, how they differ from businesses, and how and why the environment and objectives affect the reporting and interpretation of accounting information. * Discusses the reasons for and advantages and limitations of accounting standards throughout the text. * Includes problems that give student the opportunity to gain hands-on experience with recording and reporting accounting information, and explore the purpose of standards and the meaning and usefulness of reported information. * Includes a full chapter on financial analysis for governments and not-for-profit organizations-a topic generally not included in accounting texts. * Discusses the basic financial statements of Orlando, Florida. Orlando was an early adopter of Statement No. 34 and has now prepared three annual reports under the new standards. Orlando's financial report also is available on the Internet. * Each of the chapters on government accounting includes questions designed to help students find information related to the chapter topics and understand the meaning of that information.

Is Fair Value Fair?

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Publisher : John Wiley & Sons
ISBN 13 : 0470862335
Total Pages : 384 pages
Book Rating : 4.4/5 (78 download)

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Book Synopsis Is Fair Value Fair? by : Henk Langendijk

Download or read book Is Fair Value Fair? written by Henk Langendijk and published by John Wiley & Sons. This book was released on 2003-07-07 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: The failure of current mechanisms to either predict the collapse of various companies or curb corrupt practises has kept the subject of external reporting to the fore. Is Fair Value Fair? Financial Reporting in an International Perspective contains contributions from many highly-respected individuals involved in external reporting, regulation and standard setting. Their contributions discuss the future of regulation application of standards supervision audit Current trends are discussed, as are ways in which the current regulatory environment could be improved. With the new IFRS regulations coming into force in 2005, financial reporting is set toface radical changes. Is Fair Value Fair? fully prepares readers for these changes and is an invaluable tool for corporate financiers and institutional investors with an interest in the regulatory environment.

The Routledge Companion to Fair Value and Financial Reporting

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Publisher : Routledge
ISBN 13 : 1136713107
Total Pages : 417 pages
Book Rating : 4.1/5 (367 download)

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Book Synopsis The Routledge Companion to Fair Value and Financial Reporting by : Peter Walton

Download or read book The Routledge Companion to Fair Value and Financial Reporting written by Peter Walton and published by Routledge. This book was released on 2012-08-21 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair value An outstanding resource, this volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.

Investing Public Funds

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ISBN 13 :
Total Pages : 392 pages
Book Rating : 4.3/5 (9 download)

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Book Synopsis Investing Public Funds by : Girard Miller

Download or read book Investing Public Funds written by Girard Miller and published by . This book was released on 1986 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting for Governmental and Nonprofit Entities

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Publisher : Irwin Professional Publishing
ISBN 13 :
Total Pages : 804 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Accounting for Governmental and Nonprofit Entities by : Earl Ray Wilson

Download or read book Accounting for Governmental and Nonprofit Entities written by Earl Ray Wilson and published by Irwin Professional Publishing. This book was released on 2007 with total page 804 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and financial reporting for government and Not-for-Profit Entities.

Wiley GAAP for Governments 2010

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Publisher : John Wiley & Sons
ISBN 13 : 0470453273
Total Pages : 577 pages
Book Rating : 4.4/5 (74 download)

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Book Synopsis Wiley GAAP for Governments 2010 by : Warren Ruppel

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.

Governmental Accounting Made Easy

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Publisher : John Wiley & Sons
ISBN 13 : 0470570369
Total Pages : 325 pages
Book Rating : 4.4/5 (75 download)

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Book Synopsis Governmental Accounting Made Easy by : Warren Ruppel

Download or read book Governmental Accounting Made Easy written by Warren Ruppel and published by John Wiley & Sons. This book was released on 2009-10-02 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: For laypeople and accountants with little or no governmental accounting experience, Governmental Accounting Made Easy, Second Edition is a complete and easy-to-use road map to a broad range of governmental accounting topics, and how these individual aspects of governmental accounting work together under the financial reporting model for governments adopted by the Governmental Accounting Standards Board. Read, interpret, and analyze governmental financial statements—Governmental Accounting Made Easy, Second Edition explains everything you need to know. 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 prepared by governments, including government-wide financial statements and fund financial statements Note disclosures that accompany governmental financial statements Complicated accounting issues commonly found in governmental financial statements Background and definition for understanding the reporting entity Accounting requirements for revenues from non-exchange transactions Recording and valuing capital assets Now with new coverage of accounting for pollution remediation obligations, asset impairment, and asset classification, as well as revised and expanded discussion of pension reporting and sales and pledges of receivables and future revenues, Governmental Accounting Made Easy, Second Edition is the most helpful single-source reference you will find. Whether you are a manager, budget preparer, state legislator, comptroller, lawyer, bond counsel, underwriter of municipal bonds, rating agency employee, bond insurer, contractor, or a member of a school board or city council—Governmental Accounting Made Easy, Second Edition offers a wealth of practical information for putting accounting principles to work for your organization.

Accounting Standards and Procedures for Counties

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ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis Accounting Standards and Procedures for Counties by :

Download or read book Accounting Standards and Procedures for Counties written by and published by . This book was released on 1992 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities that Use Proprietary Fund Accounting

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ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities that Use Proprietary Fund Accounting by : Financial Accounting Foundation. Governmental Accounting Standards Board

Download or read book Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities that Use Proprietary Fund Accounting written by Financial Accounting Foundation. Governmental Accounting Standards Board and published by . This book was released on 1993 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Fair Value Measurements

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ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Fair Value Measurements by : International Accounting Standards Board

Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial and Accounting Guide for Not-for-Profit Organizations

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Publisher : John Wiley & Sons
ISBN 13 : 0470457066
Total Pages : 290 pages
Book Rating : 4.4/5 (74 download)

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Book Synopsis Financial and Accounting Guide for Not-for-Profit Organizations by : Malvern J. Gross

Download or read book Financial and Accounting Guide for Not-for-Profit Organizations written by Malvern J. Gross and published by John Wiley & Sons. This book was released on 2010-05-03 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This Seventh Edition is filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations. It contains discussions of the accounting and reporting guidelines for different types of organizations, complete guidance on tax and compliance reporting requirements, illustrated explanations of various types of acceptable financial statements, and much more!"--Publisher's Website.

Government and Not-for-Profit Accounting

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Publisher : John Wiley & Sons
ISBN 13 : 1119803896
Total Pages : 868 pages
Book Rating : 4.1/5 (198 download)

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Book Synopsis Government and Not-for-Profit Accounting by : Michael H. Granof

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 2021-11-09 with total page 868 pages. Available in PDF, EPUB and Kindle. Book excerpt: Government and Not-for-Profit Accounting: Concepts and Practices, 9th Edition delivers a comprehensive exploration of accounting and reporting standards and practices. Fully compliant with the latest changes in the GASB, FASB, and AICPA, this practical text encourages critical thinking about the rationale behind the rules and regulations. Issues of critical importance to the public and not-for-profit sectors are discussed at length.

Accounting for Governmental and Nonprofit Entities

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Publisher : McGraw-Hill/Irwin
ISBN 13 :
Total Pages : 848 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Accounting for Governmental and Nonprofit Entities by : Earl Wilson

Download or read book Accounting for Governmental and Nonprofit Entities written by Earl Wilson and published by McGraw-Hill/Irwin. This book was released on 2009-03-09 with total page 848 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook provides comprehensive coverage of accounting and financial reporting for all levels of government and not-for-profit organizations, as well as governmental auditing and performance measurement. This fifteenth edition offers two Web-accessible computerized cumulative problems; has been revised to reflect contemporary guidance from the GASB, FASB, FASAB, GAO, OMB, AICPA, and IRS; features new questions, cases, exercises, and problems; and includes expanded coverage of post-employment benefits, major fund reporting, investments and derivatives, IRS Form 990, and budgeting and performance management.

Checklists and Illustrative Financial Statements

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Publisher :
ISBN 13 : 9780870518966
Total Pages : 308 pages
Book Rating : 4.5/5 (189 download)

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Book Synopsis Checklists and Illustrative Financial Statements by : Aicpa

Download or read book Checklists and Illustrative Financial Statements written by Aicpa and published by . This book was released on 2010-05 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: