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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.
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.
CCH's Governmental GAAP Practice Manual demonstrates in a detailed manner how a governmental entity can apply the complex standards established by GASB-34 and subsequent pronouncements. Using a reader-friendly presentation, this book shows accountants how to comply with the current standards in preparing governmental financial statements. Governmental entities are required to present their financial information using two different bases of accounting and measurement focuses. The book provides numerous journal entry examples to assist the reader in converting the fund financial statements (presented using the modified accrual basis and current financial resources measurement focus) to the government-wide financial statements (presented on the accrual basis and economic resources measurement focus). Book jacket.
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.
Current through GASB-73, Wolters Kluwer's Governmental GAAP Practice Manual explains in detail how a governmental entity can implement the complex standards that have evolved since GASB-34 Using a reader-friendly presentation, this book shows accountants how to comply with the current standards using examples that trace transactions from journal entry to finished financial statement Governmental entities are required to present their financial information using two different bases to accounting and measurement focus. The hundreds of journal entry examples in this book show reader how to convert the fund financial statements (presented using the modified accrual basis and financial resources measurement focus) to the government-wide financial statements (presented or the accrual basis and economic resources measurement focus). Leading Accounting and Auditing Information and Tools for Professionals, Wolters Kluwer offers a suite of accounting and auditing information and products providing in depth analysis, guidance, and solutions in a full range of media-from guides, practice manuals, and treatises to journals, newsletters, and internet research libraries. Make Wolter Kluwer your sources accounting and auditing guidance with comprehensive, timesaving products, including: Governmental GAAP Guide, Governmental GAAP Update Service, Knowledge-Based Audits™ of State and Local Governments with Single Audits, GAAP Guide, Accounting Research Manager-Governmental Accounting and Auditing Library Book jacket.