Governmental Gaap Guide 2017
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| Author | : Eric S. Berman |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2016-08-19 |
| Genre | : Business & Economics |
| ISBN | : 9780808044413 |
CCH's Governmental GAAP Guide analyzes all of the accounting principles for financial reporting by state and local governments. GASB Statements, GASB Interpretations, GASB Technical Bulletins as well as releases of the National Council on Governmental Accounting (NCGA) that remain in effect as of the date of publication, including Statements and NCGA Interpretations are restated in plain English and supported by timesaving examples and illustrations. Certain AICPA Audit and Accounting Guide concepts are also discussed. 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.
| Author | : United States Government Accountability Office |
| Publisher | : Lulu.com |
| Total Pages | : 88 |
| Release | : 2019-03-24 |
| Genre | : Reference |
| ISBN | : 0359541828 |
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
| Author | : Joseph R. Razek |
| Publisher | : Prentice Hall |
| Total Pages | : 488 |
| Release | : 1985 |
| Genre | : Business & Economics |
| ISBN | : |
Covering the essentials of fund accounting, this flexible book introduces the reader to the basic accounting principles at work in both governmental and not-for-profit organizations. This brief book divides most of the chapters into independent sections, which may be covered as separate units. The information on state and local government financial reporting has been updated for coverage of the new financial reporting model, the reporting entity, and financial condition analysis. New examples have been added to more clearly describe the nature of lease accounting. The module on pension trust funds has been rewritten to reflect new GASB pronouncements in a simpler format. New material was added on the measurement of pension costs and other post-employment benefits. For accountants wishing to increase or refresh their knowledge of government and not-for-profit accounting or public budgeting.
| Author | : Warren Ruppel |
| Publisher | : John Wiley & Sons |
| Total Pages | : 672 |
| Release | : 2017-07-31 |
| Genre | : Business & Economics |
| ISBN | : 1119381460 |
GAAP for Governments 2017: Interpretation and Application of GENERALLY ACCEPTED ACCOUNTING PRINCIPLES for State and Local Governments -- Contents -- Preface -- About the Author -- 1: New Developments -- Introduction -- Recently Issued GASB Statements and Their Effective Dates -- Exposure Drafts -- Exposure Drafts-Implementation Guides -- Exposure Draft-Omnibus 201X -- Exposure Draft-Certain Debt Extinguishment Issues -- Exposure Draft-Leases -- Invitation to Comment -- Financial Reporting Model Improvements-Governmental Funds -- GASB Project Plan -- Summary -- 2: Foundations of Governmental Accounting -- Introduction -- Chapter Overview -- Entities Covered By Governmental Accounting Principles -- Distinguishing a Governmental Entity from a Not-for-Profit Organization -- Overview of the History of Governmental Accounting Standards Setting -- Objectives of Governmental Accounting and Financial Reporting -- GASB Concepts Statement 1 -- Primary Characteristics of a Government's Structure and the Services It Provides -- Control Characteristics Resulting from a Government's Structure -- Objectives of Financial Reporting -- Communication Methods -- Concepts Statement 3-Communication Methods in General-Purpose External Financial Reports that Contain Basic Financial Statements -- Elements of Financial Statements -- Measurement of Elements of Financial Statements -- Hierarchy of Governmental Accounting Standards -- GAAP Hierarchy for Governments -- Codification of Certain FASB and AICPA Accounting and Financial Reporting Guidance -- Summary -- 3: Fund Accounting Fundamentals -- Introduction -- Definition of Fund and the Purpose of Fund Accounting -- Why Do Governments Use Fund Accounting? -- Fund Accounting Under the GASBS 34 Reporting Model -- How Is the Number of Funds to Be Established Determined?
| Author | : |
| Publisher | : |
| Total Pages | : 192 |
| Release | : 2007 |
| Genre | : Finance, Public |
| ISBN | : |
| Author | : Carl W. Stenberg |
| Publisher | : ICMA Press |
| Total Pages | : 470 |
| Release | : 2007 |
| Genre | : Political Science |
| ISBN | : 0873267095 |
Managing Local Government Services, 3rd ed. is a comprehensive text on the subject of local government services relevant to local governments of all sizes. This edition is refocused and updated to include the demographic, economic, technology and cultural trends that affect the management of service delivery. New chapters discuss the shift from ¿government¿ to ¿governance,¿ alternative methods of service delivery, community development, and the five management practices that are fast becoming the standard for professional local government management.Each chapter lays out the manager¿s responsibilities in each service area, and provides effective policies, practices, and procedures. Short case examples give you a practical look at the goals, challenges, and solutions in the manager¿s world.
| Author | : Robert J. Freeman |
| Publisher | : |
| Total Pages | : 892 |
| Release | : 2000 |
| Genre | : Business & Economics |
| ISBN | : 9780130264695 |
"Governmental and Nonprofit Accounting," Revised Sixth Edition provides a better balance between theory and practice than other texts, with the most up-to-date coverage. It provides readers with a thorough basis for understanding the logic for and nature of all of the funds and account groups of a government, with a unique approach that enables readers to grasp the entire accounting and reporting framework for a government before focusing on specific individual fund types and account groups. Includes coverage of the new reporting model standard: GASB "Statement 34." Includes illustrations of government-wide financial statements and fund-based financial statements presented using the major fund approach. Points out the major changes required from the current guidance and explains and illustrates the requirements of the new model. Explains and illustrates the GASB Statement 31. Contains the latest revision of OMB Circular A-133 on single audits. Appropriate for undergraduate Accounting courses, such as Governmental Accounting, Public Sector accounting, Government and Nonprofit Accounting, and Fund Accounting.
| Author | : Karthik Ramanna |
| Publisher | : University of Chicago Press |
| Total Pages | : 300 |
| Release | : 2015-11-09 |
| Genre | : Business & Economics |
| ISBN | : 022621074X |
Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."
| Author | : AICPA |
| Publisher | : John Wiley & Sons |
| Total Pages | : 335 |
| Release | : 2017-11-21 |
| Genre | : Business & Economics |
| ISBN | : 1119488540 |
Most of the accounting and financial reporting practices of entities undertaking gaming or gaming-related activities (collectively referred to as “gaming entities”) are essentially the same as those of other industries. However, some activities of gaming entities are unique. Updated for recent auditing standards, including SAS No. 132, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern, this guide explains the numerous activities specific to gaming entities and provides information regarding accounting and auditing for many types of gaming industry issues. Also included are illustrative independent auditor’s reports and financial statements of both a non-governmental gaming entity and a governmental gaming entity.
| Author | : United States Government Accountability Office |
| Publisher | : Lulu.com |
| Total Pages | : 234 |
| Release | : 2019-03-24 |
| Genre | : Reference |
| ISBN | : 0359536395 |
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
