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The most practical, authoritativeguide 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. 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 the important developments in governmental GAAP during the past year. A look ahead at 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. 57 OPEB Measurements by Agent Employers and Agent Multi-Employer Plans
GASB Statement No. 58 Accounting and Financial Reporting for Chapter 9 Bankruptcies
GASB Statement No. 59 Financial Instruments Omnibus
GASB Statement No. 60 Accounting and Financial Reporting for Concession Agreements
GASB Statement No. 61 The Financial Reporting Entity Omnibus--an amendment of GASB Statements No. 14 and 34
GASB Statement No. 62 Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements
GASB Statement No.63 Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position
GASB Statement No. 64 Derivative Instruments: Application of Hedge Accounting Termination Provisions--an amendment of GASB Statement No. 53
Exposure Draft Technical Corrections--an amendment of GASB Statements No. 10 and 62
Exposure Draft Reporting Items Previously Recognized as Assets and Liabilities
Exposure Draft Accounting and Financial Reporting for Pensions--an amendment of GASB Statement No. 25
Exposure Draft Accounting and Financial Reporting for Pensions--an amendment of GASB Statement No. 27
Latest on GASB Technical Plan
Wiley GAAP for Governments 2012 strives to be a thorough, reliable reference that you'll use constantly. It's designed to be kept on your desk rather than on your bookshelf.

Wiley GAAP for Governments 2012: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

Preface vii
About the Author ix
1 New Developments 1
2 Foundations of Governmental Accounting 27
3 Fund Accounting Fundamentals 51
4 General Fund and Special Revenue Funds 73
5 Capital Projects Funds 87
6 Debt Service Funds 101
7 Proprietary Funds 111
8 Fiduciary Funds 135
9 Financial Statements Prepared by Governments 141
10 The Importance of Budgets to Governments 207
11 Definition of the Reporting Entity 219
12 Cash and Investments--Valuation and Disclosures 259
13 Derivative Instruments 285
14 Capital Assets 315
15 Debt and Other Obligations 347
16 Landfill Closure and Postclosure Care Costs 383
17 Postemployment Benefits--Pension and Other 393
18 Compensated Absences 433
19 Accounting for Leases 445
20 Nonexchange Transactions 465
21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 481
22 Pension and OPEB Plan Financial Statements 511
23 Educational and Other Governmental Entities 561
Appendix: Disclosure Checklist 577
Index 607