Report
Report

Author: New York State Library

Publisher:

Published: 1910

Total Pages: 982

ISBN-13:

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Fundamentals of Governmental Accounting and Reporting
Fundamentals of Governmental Accounting and Reporting

Author: Bruce W. Chase

Publisher: John Wiley & Sons

Published: 2020-06-23

Total Pages: 288

ISBN-13: 1119736730

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Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in today's environment. Featuring updated accounting for GASB Statement No. 84, and fiduciary activities, this work reviews underlying concepts and shows how they are applied through real-life examples of CAFR, financial statements and updates of recent GASB standards.Key areas covered include: The governmental environment and GAAP Fund accounting and the financial reporting model Budgeting MFBA Revenues and expenditures Governmental, proprietary, and fiduciary funds Government-wide financial statements CAFR Special purpose governments Deferred outflows of resources and deferred inflows of resources

Accounting for the Public Interest
Accounting for the Public Interest

Author: Steven Mintz

Publisher: Springer Science & Business Media

Published: 2013-10-04

Total Pages: 284

ISBN-13: 9400770820

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This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.