Governmental GAAP Guide, 2021 (U.S.)

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Analyzes all of the accounting principles for financial reporting by state and local governments. 

Author: Eric S. Berman

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.

I. Basic Governmental Accounting Concepts and Standards
1. Foundation and Overview of Governmental Generally Accepted Accounting Principles
2. Budgetary Accounting and Reporting
3. Basis of Accounting and Measurement Focus
4. Governmental Financial Reporting Entity
5. Terminology and Classification

II. Fund Accounting
6. Governmental Funds
7. Proprietary Funds
8. Fiduciary Funds

III. Specific Accounting and Reporting Issues
9. Deposits, Investments, and Derivative Instruments
10. Capital Assets
11. Other Assets and Deferred Outflows of Resources
12. Long-Term Debt
13. Pension, Postemployment, and Other Employee Benefit Liabilities
14. Leases and Service Concession Arrangements
15. Risk Management, Claims, and Judgments
16. Other Liabilities
17. Revenues: Nonexchange and Exchange Transactions
18. Expenses/Expenditures: Nonexchange and Exchange Transactions
19. Special Assessments

IV. Financial Reporting by General-Purpose Governments
20. Comprehensive Annual Financial Report

V. Stand-Alone Financial Reporting by Special-Purpose Governments
21. Public Colleges and Universities
22. Pension and Other Postemployment Benefit Plans
23. Public Entity Risk Pools


7/30/2020       920 pages       9780808054733

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Publication DateJun 30, 2020