The most practical, authoritativeguide to governmental GAAP
Wiley GAAP for Governments 2008 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
extremelyuseful 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 to 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:
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GASB Statement 43 Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, which, together with Statement 45, will drastically change the accounting for OPEBs by employers
and OPEB plans
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GASB Statement 45 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions, which will require employers that provided OPEB benefits to recognize the
costs of providing these benefits much sooner than current practice
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GASB Statement 48 Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues
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GASB Statement 49 Accounting and Financial Reporting for Pollution Remediation Obligations
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GASB Statement 50 Pension Disclosures - An Amendment of GASB Statements Nos. 25 and 27
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GASB Statement 51 Accounting and Financial Reporting for Intangible Assets
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GASB Statement 52 Land and Other Real Estate Held as Investments by Endowments
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GASB Concepts Statement 4 Elements of Financial Statements
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Exposure Draft - Accounting and Financial Reporting for Derivative Instruments
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Invitation to Comment - Fund Balance Reporting and Governmental Fund Type Definitions
Wiley GAAP for Governments 2008 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.
