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. The Governmental GAAP Guide is now available in an eBook format which
you can download to your computer instantly.
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.
Topics and Content
I. Basic Governmental Accounting Concepts and Standards
1 Foundation and Overview of Governmental Generally Accepted Accounting
Principles
2 Budgetary Accounting and Reporting
3 Basis of Accounting and Measurement Focus
4 Governmental Reporting Entity
5 Terminology and Classification
II. Fund Accounting
6 Governmental Funds
7 Proprietary Funds
8 Fiduciary Funds
III. Specific Accounting and Reporting Issues
9 Deposits, Investments, and Derivative Instruments
10 Capital Assets
11 Other Assets
12 Long-Term Debt
13 Pension, Postemployment, and Other Employee Benefit Liabilities
14 Leases
15 Risk Management, Claims, and Judgments
16 Other Liabilities
17 Revenues: Nonexchange and Exchange Transactions
18 Expenses/Expenditures: Nonexchange and Exchange Transactions
19 Special Assessments
IV. Financial Reporting by General-Purpose Governments
20 Comprehensive Annual Financial Report
V. Stand-Alone Financial Reporting by Special-Purpose Governments
21 Public Colleges and Universities
22 Pension and Other Postemployment Benefit Plans
23 Public Entity Risk Pools
Accounting Resources on the Web
Cross-Reference
Index