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The most practical, authoritative guide to governmental GAAP

Wiley GAAP for Governments 2010 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, a "New Developments" chapter keeps you informed of all 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

Wiley GAAP for Governments 2010 is a thorough, reliable reference you'll consistently keep on your desk rather than on your bookshelf.

Wiley GAAP for Governments 2010: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

1 New Developments.
2 History and Theory Underlying Governmental Accounting.
3 Fund Accounting Fundamentals.
4 General Fund and Special Revenue Funds.
5 Capital Projects Funds.
6 Debt Service Funds.
7 Proprietary Funds.
8 Fiduciary Funds.
9 Financial Statements Prepared by Governments.
10 The Importance of Budgets to Governments.
11 Definition of the Reporting Entity.
12 Cash and Investments--Valuation and Disclosures.
13 Derivative Instruments.
14 Capital Assets.
15 Debt and Other Obligations.
16 Landfill Closure and Postclosure Care Costs.
17 Postemployment Benefits--Pension and Other.
18 Compensated Absences.
19 Accounting for Leases.
20 Nonexchange Transactions.
21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools.
22 Pension and OPEB Plan Financial Statements.
23 Educational and Other Governmental Entities.
Appendix: Disclosure Checklist.
Index.