In-substance Defeasance Transactions
Author:
Publisher:
Published: 1984
Total Pages: 96
ISBN-13:
DOWNLOAD EBOOKRead and Download eBook Full
Author:
Publisher:
Published: 1984
Total Pages: 96
ISBN-13:
DOWNLOAD EBOOKAuthor: Hortense Goodman
Publisher:
Published: 1986
Total Pages: 52
ISBN-13:
DOWNLOAD EBOOKAuthor: Jennifer Römcke
Publisher:
Published: 1988
Total Pages:
ISBN-13:
DOWNLOAD EBOOKAuthor: Warren Ruppel
Publisher: John Wiley & Sons
Published: 2010-05-03
Total Pages: 577
ISBN-13: 0470453273
DOWNLOAD EBOOKThe 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.
Author: Michael A. Crawford
Publisher: CCH
Published: 2008-11
Total Pages: 996
ISBN-13: 9780808092247
DOWNLOAD EBOOKAuthor: Financial Accounting Foundation. Governmental Accounting Standards Board
Publisher:
Published: 2017
Total Pages: 29
ISBN-13:
DOWNLOAD EBOOK"The primary objective of this Statement is to improve inconsistency in accounting and financial reporting for in-substance defeasance of debt by providing guidance for transactions in which cash and other monetary assets acquired with only existing resources--resources other than the proceeds of refunding debt--are placed in an irrevocable trust for the sole purpose of extinguishing debt. This Statement also improves accounting and financial reporting for prepaid insurance on debt that is extinguished and notes to financial statements for debt that is defeased in substance." -- Summary.
Author: Warren Ruppel
Publisher: John Wiley & Sons
Published: 2009-03-03
Total Pages: 553
ISBN-13: 0470286148
DOWNLOAD EBOOKGovernmental GAAP (Generally Accepted Accounting Principles) consists of all the promulgated accounting principles applicable to financial accounting and reporting for state and local governments. To understand the complexity of the Government Accounting Standards Board (GASB) statements, interpretations, technical bulletins, and certain AICPA statements of position, these pronouncements must be analyzed and explained in straightforward language. This title will serve as a comprehensive, practical research tool for use by governments and their auditors to guide them through governmental accounting and financial reporting.
Author: John E. Stewart
Publisher: CCH
Published: 2006-11
Total Pages: 822
ISBN-13: 9780808090571
DOWNLOAD EBOOKCCH Accounting for Leases analyzes FASB Statement No. 13, Accounting for Leases, which was released in November 1976, and the numerous successive Interpretations, Technical Bulletins, and Emerging Issue Task Force consensus issues that have been issued since then. Since Statement's 13 issuance, the FASB has amended the Statement 18 times, issued 6 Interpretations, and 12 Technical Bulletins. Further, the EITF has addressed leasing transactions in more than 30 different Issues (excluding issues related to consolidations of special purpose entities). This publication delves into the complex nature of the criteria set through defining a lease and determining whether it should be accounted for as a sale/purchase or as an operating lease. CCH Accounting for Leases also includes various interpretations and commentary related to investment tax credits (ITC) in the event ITC is reinstated in the future.
Author: Ron Paterson
Publisher: Springer
Published: 2016-07-27
Total Pages: 204
ISBN-13: 1349126136
DOWNLOAD EBOOKIn recent years the capital markets have developed into ever more complex areas, and banks have competed with each other to develop more sophisticated and innovative methods of financing. The pace of this innovation has often outstripped the development of rules for financial reporting. Off balance sheet finance is one particular area where the standard-setters are only now catching up. The Accounting Standards Board recently published a further exposure draft on the subject. FRED 4 - Reporting the substance of transactions - and Part 1 discusses in detail how it will affect the accounting treatment of various forms of off balance sheet finance. The exposure draft is reproduced in full in Part 2. Off Balance Sheet Finance will be an indispensable guide for bankers, other financiers, accountants and lawyers.
Author: AICPA
Publisher: John Wiley & Sons
Published: 2018-06-12
Total Pages: 902
ISBN-13: 1948306263
DOWNLOAD EBOOKWith all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), accountants and financial managers can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes two new schedules: Governmental Employer Participation in Single-Employer Plans: Illustrative Schedule of Pension Amounts and Report; and, Illustrative Notes to Schedule of Employer Allocations and Schedule of Pension Amounts. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, municipal securities offerings, tax abatements and much more.