Governmental GAAP Guide (2018)
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 Financial 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 and Deferred Outflows of Resources
- 12 Long-Term Debt
- 13 Pension, Postemployment, and Other Employee Benefit Liabilities
- 14 Leases and Service Concession Arrangements
- 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
- Glossary
- Accounting Resources on the Web
- Cross-Reference
- Index