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· 분류 : 외국도서 > 경제경영 > 재무/회계 > 회계기준
· ISBN : 9781119596097
· 쪽수 : 688쪽
목차
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