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Governmental GAAP Guide

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Edition: 2012 ed.


SKU: ATTY50079



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Product Description

Current through GASB-56, GASB Technical Bulletin 2008-1, and GASB Concepts Statement No. 5, CCH’s Governmental GAAP Guide analyzes all of the accounting principles for financial reporting by state and local governments. GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements, and NCGA Interpretations as well as pertinent AICPA Statements of Position and Auditing and Accounting Guides are restated in plain English and supported by timesaving examples and illustrations. In one comprehensive volume, this impressive guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity.

To facilitate research, major topics in the text are cross-referenced to the pertinent paragraphs of the original pronouncements. Throughout the text "Observations" clarify specific accounting principles.

A companion publication, Governmental GAAP Practice Manual, illustrates how governmental financial statements are prepared based on the standards established by GASB-34 and beyond. This book can be used in conjunction with the Governmental GAAP Update Service.


Condition New
Shipping Availability This item ships within 1 to 2 business days.
Heavy No
Format Paperback
Author No
ISBN 9780808026310
Edition 2012 ed.
Publisher CCH