Wiley GAAP for Governments 2020: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments (Paperback)

Preface vii

About the Author ix

1 New Developments 1

2 Foundations of Governmental Accounting 7

3 Fund Accounting Fundamentals 29

4 General Fund and Special Revenue Funds 49

5 Capital Projects Funds 61

6 Debt Service Funds 73

7 Proprietary Funds 83

8 Fiduciary Funds 97

9 Financial Statements Prepared by Governments 109

10 The Importance of Budgets to Governments 177

11 Definition of the Reporting Entity 189

12 Cash and Investments—Valuation and Disclosures 237

13 Derivative Instruments 295

14 Capital Assets 321

15 Debt and Other Obligations 355

16 Landfill Closure and Postclosure Care Costs 401

17 Postemployment Benefits—Pension and Other 411

18 Compensated Absences 455

19 Accounting for Leases 465

20 Nonexchange Transactions 487

21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 503

22 Pension and OPEB Plan Financial Statements 529

23 Educational and Other Governmental Entities 565

Appendix: Disclosure Checklist 579

Index 623