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by: Michael A. Crawford, D. Scot Loyd
Amazon.com's Price: $169.00 Prices subject to change. Availability: Usually ships in 24 hours
Binding: Paperback
Dewey Decimal Number: 657
EAN: 9780808089971
ISBN: 0808089978
Label: CCH
Manufacturer: CCH
Number Of Pages: 1000
Publication Date: December 13, 2005
Publisher: CCH
Sales Rank: 1555360
Studio: CCH
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Product Description:
Miller 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, Miller GAAP Practice Manual, illustrates how governmental financial statements are prepared based on the standards established by GASB-34.) The Miller 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-reference to the original pronouncements and a detailed topical index.
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