Wiley GAAP for Governments 2012: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
- 14h 7m
- Warren Ruppel
- John Wiley & Sons (US)
- 2012
The most practical, authoritative guide to governmental GAAP
Wiley GAAP for Governments 2012 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, this comprehensive resource presents 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
- Also by Warren Ruppel: Governmental Accounting Made Easy
Wiley GAAP for Governments 2012 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.
About the Author
Warren Ruppel, CPA, is a Partner at Marks Paneth & Shron LLP, New York, in the firm's Nonprofit and Government Services Group and also is a leader in its Professional Practices Group. He formerly was the assistant comptroller for accounting of The City of New York, where he was responsible for all aspects of the City's accounting and financial reporting. He has over thirty years of experience in governmental and not-for-profit accounting and financial reporting. He began his career at KPMG after graduating from St. John's University, New York. His involvement with governmental accounting and auditing began with his first audit assignment—the second audit ever performed of the financial statements of The City of New York. From that time he served many governmental and commercial clients until he joined Deloitte & Touche in 1989 to specialize in audits of governments and not-for-profit organizations. Mr. Ruppel has also served as the chief financial officer of an international not-for-profit organization.
Mr. Ruppel has served as an instructor for many training courses, including specialized governmental and not-for-profit programs and seminars. He has also been an adjunct lecturer of accounting at the Bernard M. Baruch College of the City University of New York. He is the author of five other books, OMB Circular A-133 Audits, Not-for-Profit Organization Audits, Not-for-Profit Accounting Made Easy, Government Accounting Made Easy, and Not-for-Profit Audit Committee Best Practices.
Mr. Ruppel is a member of the American Institute of Certified Public Accountants as well as the New York State Society of Certified Public Accountants, where he serves on the Governmental Accounting and Auditing and Not-for-Profit Organizations Technical Committees and is the President of the Foundation for Accounting Education. He has also served as the Chair of the Society's Audit Committee. He is also a past president of the New York Chapter of the Institute of Management Accountants. Mr. Ruppel is a member of the Government Finance Officers Association and serves on its Special Review Committee. He also serves on the Executive Advisory Board to the Department of Accounting and Taxation of St. John's University.
In this Book
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New Developments
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Foundations of Governmental Accounting
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Fund Accounting Fundamentals
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General Fund and Special Revenue Funds
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Capital Projects Funds
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Debt Service Funds
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Proprietary Funds
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Fiduciary Funds
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Financial Statements Prepared by Governments
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The Importance of Budgets to Governments
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Definition of the Reporting Entity
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Cash and Investments—Valuation and Disclosures
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Derivative Instruments
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Capital Assets
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Debt and Other Obligations
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Landfill Closure and Postclosure Care Costs
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Postemployment Benefits—Pension and Other
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Compensated Absences
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Accounting for Leases
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Nonexchange Transactions
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Risk Financing and Insurance-Related Activities/Public Entity Risks Pools
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Pension and OPEB Plan Financial Statements
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Educational and Other Governmental Entities
