In-substance Defeasance Transactions
Author:
Publisher:
Published: 1984
Total Pages: 96
ISBN-13:
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Wiley GAAP for Governments 2010
Author: 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.
Governmental Gaap Guide
Author: Michael A. Crawford
Publisher: CCH
Published: 2008-11
Total Pages: 996
ISBN-13: 9780808092247
DOWNLOAD EBOOKIllustrations of Accounting for in Substance Defeasance of Debt
Author: Hortense Goodman
Publisher:
Published: 1986
Total Pages: 52
ISBN-13:
DOWNLOAD EBOOKCCH Accounting for Financial Assets and Liabilities: Sales, Transfers, and Extinguishments
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.
Wiley GAAP for Governments 2009
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.
Off Balance Sheet Finance
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.
Audit and Accounting Guide
Author: AICPA
Publisher: John Wiley & Sons
Published: 2018-07-11
Total Pages: 944
ISBN-13: 1948306255
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.
Wiley GAAP for Governments 2020
Author: Warren Ruppel
Publisher: John Wiley & Sons
Published: 2020-07-20
Total Pages: 688
ISBN-13: 1119596106
DOWNLOAD EBOOKA comprehensive guide to the accounting and financial reporting principles used by state and local governments As more governmental accounting standards are issued, preparers need clear guidance. The Wiley GAAP for Governments 2020: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments guides preparers through the standards and their increasing complexity. This is a comprehensive guide to the accounting and financial reporting principles for state and local governments, as well as other government organizations. It has been written to address the needs of users and serve as a helpful resource. Wiley GAAP for Governments 2020 covers the key developments in governmental GAAP that occurred in 2019. Financial professionals can turn to this reliable reference for detailed information and guidance on implementing newly issued and revised standards. Charts and diagrams encourage enhanced understanding of the information. Practitioners will find that the book offers: Coverage of financial statements for school districts, public authorities, and pension plans Timely information about implementing accounting updates Content that stands as an application guide for practitioners Checklist for preparers to help ensure that all required disclosures are completed This thorough guide can help financial professionals successfully navigate the complexities of the latest governmental accounting standards. It is a practical resource for those who prepare the critical financial statements of government entities.
Foreign Exchange Issues, Capital Markets and International Banking in the 1990s (RLE Banking & Finance)
Author: Khosrow Fatemi
Publisher: Routledge
Published: 2012-10-12
Total Pages: 298
ISBN-13: 1136267441
DOWNLOAD EBOOKThe need for continued analysis and evaluation of the international financial system is as pressing now as it was when this book was originally published. This volume provides an in-depth analysis of certain aspects of the international financial system. Specifically it addresses four of the most important financial and monetary issues of the present time: exchange rate, capital markets, international banking and external debt and international financial management.
