Wolters Kluwer

Governmental GAAP Guide (2018)

Book - Softcover
Author(s): Eric S. Berman
Published: 08/07/2017

$375.00

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ISBN: 9780808046929
Offer Number: 10016980-0010
Volumes: 1
Update Frequency: Annually

CCH’s Governmental GAAP Guide (2018) analyzes all of the accounting principles for financial reporting by state and local governments. GASB Statements, GASB Interpretations, GASB Technical Bulletins as well as releases of the National Council on Governmental Accounting (NCGA) that remain in effect as of the date of publication, including Statements and NCGA Interpretations are restated in plain English and supported by timesaving examples and illustrations. Certain AICPA Audit and Accounting Guide concepts are also discussed. 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.

The Governmental GAAP Guide (2018) is now available in an eBook format which you can download to your computer instantly.