Author: Eric S. Berman
Publisher:
Published: 2018-10-19
Total Pages: 0
ISBN-13: 9780808050346
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Wolters Kluwer's Governmental GAAP Practice Manual explains in detail how a governmental entity can implement the complex standards that have evolved since GASB-34. Using a reader-friendly presentation, this book shows accountants how to comply with the current standards using examples that trace transactions from journal entry to finished financial statement. Governmental entities are required to present their financial information using two different bases of accounting and measurement focus. The hundreds of journal entry examples in this book show readers how to convert the fund financial statements (presented using the modified accrual basis and current financial resources measurement focus) to the government-wide financial statements (presented on the accrual basis and economic resources measurement focus). Leading Accounting and Auditing Information and Tools for Professionals Wolters Kluwer offers a suite of accounting and auditing information and products providing indepth analysis, guidance, and solutions in a full range of media-from guides, practice manuals, and treatises to journals, newsletters, and internet research libraries. Make Wolters Kluwer your source for accounting and auditing guidance with comprehensive, timesaving products, including: Governmental GAAP Guide, Governmental GAAP Update Service, GAAP Guide, Accounting Research Manager® - Governmental Accounting and Auditing Library, IntelliConnect®-Governmental and Not-for-Profit GAAP Library Book jacket.