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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 : 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 :
Publisher :
ISBN 13 :
Total Pages : 188 pages
Book Rating : 4.:/5 (31 download)
Download or read book Financial Accounting for Local and State School Systems written by and published by . This book was released on 1981 with total page 188 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 : 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 :
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 : Barry J. Epstein
Publisher : John Wiley & Sons
ISBN 13 : 0470135166
Total Pages : 1178 pages
Book Rating : 4.4/5 (71 download)
Download or read book Wiley IFRS 2008 written by Barry J. Epstein and published by John Wiley & Sons. This book was released on 2008-03-28 with total page 1178 pages. Available in PDF, EPUB and Kindle. Book excerpt: The one indispensable guide to IFRS compliance Wiley IFRS 2008 is the comprehensive source for guidance in applying IFRS to complex, real-world fact situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's understanding, the book includes both examples created to explain particular IFRS requirements and selections from actual published financial statements, which have been copiously provided throughout, illustrating all key concepts. Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical and litigation consultation on U.S. and international accounting and auditing matters and corporate governance. Eva K. Jermakowicz, PhD, CPA (Nashville, TN) is a university professor and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has 25 years of teaching experience.
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 : Warren Ruppel
Publisher : John Wiley & Sons
ISBN 13 : 0470135204
Total Pages : 530 pages
Book Rating : 4.4/5 (71 download)
Download or read book Wiley GAAP for Governments 2008 written by Warren Ruppel and published by John Wiley & Sons. This book was released on 2008-03-21 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most practical, authoritative guide to governmental GAAP, "Wiley GAAP for Governments 2008" is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Readers will find its full coverage of authoritative accounting standards, coupled with many examples, illustrations, and helpful practice hints, extremely useful and user-friendly. Designed with the needs of the user in mind, a "New Developments" chapter keeps the reader informed of all the important developments in governmental GAAP during the past year. Warren Ruppel, CPA (Woodcliff Lake, NJ) is the Director of Government Services at Marks Paneth & Shron, LLP and is the author of four Wiley accounting publications. He began his career at KPMG, later joining Deloitte & Touche to specialize in audits of not-for-profit organizations and governments. He also was the Assistant Comptroller for Accounting of The City of New York
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 : Frederic Bogui
Publisher : CRC Press
ISBN 13 : 1420018175
Total Pages : 552 pages
Book Rating : 4.4/5 (2 download)
Download or read book Handbook of Governmental Accounting written by Frederic Bogui and published by CRC Press. This book was released on 2008-12-19 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 governments engage in progressively complex transactions. Drawing on the expertise of a distinguished group of cont
Author : Barry J. Epstein
Publisher : John Wiley & Sons
ISBN 13 : 0470453222
Total Pages : 1345 pages
Book Rating : 4.4/5 (74 download)
Download or read book WILEY Interpretation and Application of International Financial Reporting Standards 2010 written by Barry J. Epstein and published by John Wiley & Sons. This book was released on 2010-02-05 with total page 1345 pages. Available in PDF, EPUB and Kindle. Book excerpt: Your one-stop resource for understanding current International Financial Reporting Standards With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2010 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance. Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC) Equally valuable for preparers, auditors, and users of financial reports Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements To optimize your understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts.
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1119541182
Total Pages : 946 pages
Book Rating : 4.1/5 (195 download)
Download or read book Audit and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2018-06-15 with total page 946 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 : Warren Ruppel
Publisher : John Wiley & Sons
ISBN 13 : 1119596106
Total Pages : 688 pages
Book Rating : 4.1/5 (195 download)
Download or read book Wiley GAAP for Governments 2020 written by Warren Ruppel and published by John Wiley & Sons. This book was released on 2020-07-20 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive guide to the accounting and financial reporting principles used by state and local governments As more governmental accounting standards are issued, preparers need clear guidance. The Wiley GAAP for Governments 2020: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments guides preparers through the standards and their increasing complexity. This is a comprehensive guide to the accounting and financial reporting principles for state and local governments, as well as other government organizations. It has been written to address the needs of users and serve as a helpful resource. Wiley GAAP for Governments 2020 covers the key developments in governmental GAAP that occurred in 2019. Financial professionals can turn to this reliable reference for detailed information and guidance on implementing newly issued and revised standards. Charts and diagrams encourage enhanced understanding of the information. Practitioners will find that the book offers: Coverage of financial statements for school districts, public authorities, and pension plans Timely information about implementing accounting updates Content that stands as an application guide for practitioners Checklist for preparers to help ensure that all required disclosures are completed This thorough guide can help financial professionals successfully navigate the complexities of the latest governmental accounting standards. It is a practical resource for those who prepare the critical financial statements of government entities.
Author : Warren Ruppel
Publisher : John Wiley & Sons
ISBN 13 : 111910758X
Total Pages : 785 pages
Book Rating : 4.1/5 (191 download)
Download or read book Wiley GAAP for Governments 2016: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments written by Warren Ruppel and published by John Wiley & Sons. This book was released on 2016-02-09 with total page 785 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essential reference for governmental GAAP application Wiley GAAP for Governments 2016 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 2016 the reference financial professionals keep on their desks rather than on their bookshelves.
Author : D. R. Carmichael
Publisher : John Wiley & Sons
ISBN 13 : 0471456179
Total Pages : 842 pages
Book Rating : 4.4/5 (714 download)
Download or read book Accountants' Handbook, Special Industries and Special Topics written by D. R. Carmichael and published by John Wiley & Sons. This book was released on 2003-05-13 with total page 842 pages. Available in PDF, EPUB and Kindle. Book excerpt: The premier accounting reference, revised and expanded The Accountants' Handbook series has the longest tradition of any reference of providing comprehensive coverage of the field to both accounting professionals and professionals in other fields who need or desire quick, understandable, and thorough exposure to complex accounting-related subjects. Like its predecessors, the Tenth Edition is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. Written by nationally recognized accounting professionals, including partners in major public accounting firms, financial executives, financial analysts, and other relevant business professionals, the Handbook covers both financial accounting and reporting and industry specific accounting issues in separate volumes for easy reference. Its comprehensive content provides analysis on over 43 critical areas of accounting.
Author : Rosemarie Sangiuolo
Publisher : CCH
ISBN 13 : 9780808092162
Total Pages : 1002 pages
Book Rating : 4.0/5 (921 download)
Download or read book Financial Instruments written by Rosemarie Sangiuolo and published by CCH. This book was released on 2008-11 with total page 1002 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Instruments: A Comprehensive Guide to Accounting and Reporting is written for practicing accountants and other professionals who need to understand the accounting for financial instruments. This unique book pulls together all of the existing accounting literature on financial instruments into one volume, organizes it logically, and describes the requirements as simply as possible. This comprehensive, topic-based approach will save practitioners time and effort in researching accounting issues.
