Home » Governmental GAAP Guide for State and Local Governments by Michael A. Crawford
Governmental GAAP Guide for State and Local Governments Michael A. Crawford

Governmental GAAP Guide for State and Local Governments

Michael A. Crawford

Published November 1st 2006
ISBN : 9780808090625
Paperback
1000 pages
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 About the Book 

This title was formerly known as Miller Governmental GAAP Guide- however, starting in 2006, we are removing the Miller name from all new editions. Governmental GAAP Guide discusses all the promulgated accounting principles applicable to financialMoreThis title was formerly known as Miller Governmental GAAP Guide- however, starting in 2006, we are removing the Miller name from all new editions. Governmental GAAP Guide discusses all the promulgated accounting principles applicable to financial reporting by state and local governments. It delivers a thorough analysis of GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements, NCGA Interpretations and certain AICPA Statements of Position, as well as Auditing and Accounting Guides. Everything has been analyzed and restated in plain English and is supported by timesaving examples and illustrations. The Guide alerts readers to and discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity. (A companion publication, GAAP Practice Manual, illustrates how governmental financial statements are prepared based on the standards established by GASB-34.) The Governmental GAAP Guide is organized into six main sections. The first section, Basic Governmental Accounting Concepts and Standards, describes the fundamental concepts and principles that provide the foundation for financial reporting by governmental entities. Governmental Accounts and Transactions--Government-Wide Financial Statements, Fund Financial Statements, and Fiduciary Financial Statements covers specific accounting and reporting standards. The next three sections discuss fund reporting by (1) governmental funds, (2) proprietary funds, and (3) fiduciary funds. Accounting and reporting standards for public colleges and universities as mandated by GASB-34 are described in the section, Reporting by Special Purpose Governments. To facilitate research, major topics in the text are cross-referenced to the pertinent paragraphs of the original pronouncements. Illustrations, figures and paragraphs called Observations demonstrate and clarify specific accounting principles. The Guide also includes a cross-