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ISBN: 047126489X, 9780471264897Издательство: John Wiley & Sons
Год издания: 2003
Book Description The most practical, authoritative guide to governmental GAAP W iley GAAP for Governments 2003 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments aswell as other governmental entities. Financial statement preparers, attestors, and 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 you informed of all of the important developments in governmental GAAP during the past year. A look ahead to the status of current and future Governmental Accounting Standards Board standards and projects provides information on the very latest in standard-setting activities and covers: GASB Statement No. 39 "Determining Whether Certain Organizations Are Component Units" GASB...