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This manual shows financial professionals who work with state and local governments how to apply GASB Statements and Interpretations, GASB Technical Bulletins, and NCGA Statements and Interpretations in their financial reporting, with special emphasis on implementing GASB- 34. All concepts are explained in plain language and supported by examples.
Governmental GAAP Practice Manual: Including GASB-34 Guidance demonstrates, in a detailed manner, how governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.
This innovative manual was formally known as the Miller GAAP Practice Manual. It picks up where other accounting reference libraries fall dangerously short. You'll benefit from the clear, concise, easy-to-follow Miller format, including FASB Technical Bulletins, AICPA AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations. Plus, readers receive analysis and explanation of all current issues on which the EITF reached a consensus since its inception in 1984. A few of the many pronouncements covered in the 2005 Miller GAAP Guide, Volume 2 include: Organized by subject to make the information immediately accessible, the 2004 Miller GAAP Practice Manual has been thoroughly updated to include recent GAAP Level B, C and D pronouncements. · Best-selling, widely respected guides provide credibility and established authority · Fully updated for 2005 · Logically structured and clearly indexed for ease of use
CCH's Governmental GAAP Practice Manual demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.