Wiley GAAP for Governments 2017

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The most practical and authoritative guide to governmental GAAP Wiley GAAP for Governments 2017 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. The book also contains a "New Developments" chapter, designed to keep you informed of all the important developments in governmental GAAP during the past year. It covers the status of current and future Governmental Accounting Standards Board standards and projects, and provides information on the very latest in standard-setting activities, including: * Statement No. 72 Fair Value Measurement and Disclosure * Statement Nos. 73 and 74 OPEB Accounting and Financial Reporting * Statement No. 76 GAAP Hierarchy * Statement No. 77 Tax Abatement Disclosures * Statement Nos. 78 and 82 Pension Accounting and Financial Reporting * Statement No. 79 Certain External Investment Pools * Statement No. 80 Blending Requirements for Certain Component Units * Statement No. 81 Irrevocable Split Interest Agreements * Statement No. 83 Asset Retirement Obligations * Statement No. 84 Fiduciary Activities * Exposure Drafts on the revised implementation guide, certain debt extinguishment issues, leases * Invitation to Comment on Financial Reporting Model Improvements for Governmental Funds * Latest on GASB Technical Plan Wiley GAAP for Governments 2017 strives to be a thorough, reliable reference that you'll use constantly, and keep to hand on your desk, rather than on your bookshelf.