Wiley GAAP for Governments 2003: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

Here is a comprehensive, practical research tool for use by governments and their auditors to guide them through governmental accounting and financial reporting. Warren Ruppel is the assistant comptroller for one of the largest cities in the United States. From the Back Cover The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2003 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Financial statement preparers, attestors, and readers will find its full coverage of authoritative accounting standards coupled with many examples, illustrations, and helpful practice hints extremely useful and user friendly. Designed with the needs of the user in mind, a "New Developments" chapter keeps you informed of all of the important developments in governmental GAAP during the past year. A look ahead to the status of current and future Governmental Accounting Standards Board standards and projects provides information on the very latest in standard–setting activities and covers: GASB Statement No. 39 "Determining Whether Certain Organizations Are Component Units" GASB current and future Exposure Drafts covering such areas as deposit and investment risk exposure, asset impairment, budgetary comparison schedules, and other post–employment retirement benefits 2001 Governmental Accounting, Auditing, and Financial Reporting (GAAFR), published by the Government Finance Officers Association Here are some other highlights of Wiley GAAP for Governments 2003: A streamlined format helps readers find what they need to know quickly A comprehensive financial statement disclosure checklist assists preparers and attestors in confirming that their disclosures are complete New accounting standards, including GASB 34, are fully integrated into the text and examples are provided in the related chapters Wiley GAAP for Governments 2003 strives to be a thorough, reliable reference that you ll use constantly. It s designed to be kept on your desk rather than on your bookshelf. And don t forget to add Wiley GAAP for Governments Field Guide 2003 to your library! About the Author Warren Ruppel, CPA, is the assistant comptroller for accounting of the City of New York, where he is responsible for all aspects of the City′s accounting and financial reporting. He has over twenty years of experience in governmental and not–for–profit accounting and financial reporting. He began his career at KPMG after graduating from St. John′s University, New York, in 1979. His involvement with governmental accounting and auditing began with his first audit assignment the second audit ever performed of the financial statements of the City of New York. From that time he served many governmental and commercial clients until he joined Deloitte & Touche in 1989 to specialize in audits of governments and not–for–profit organizations. Mr.. Ruppel has also served as the chief financial officer of an international not–for–profit organization.