tailieunhanh - Ebook Accounting for governmental and nonprofit entities (15th edition): Part 2

(BQ) Part 2 book "Accounting for governmental and nonprofit entities" has contents: Financial reporting of state and local governments, analysis of governmental financial performance, accounting and reporting for the federal government, budgeting and performance measurement, accounting for colleges and universities,.and other contents. | 1/2/09 10:14 PM Page 353 ntt MC OS10:Desktop Folder:TEMPWORK:January 2009:MHBR093_02-01-09:ch09: Chapter Nine Financial Reporting of State and Local Governments Learning Objectives After studying this chapter, you should be able to: 1. Describe the concepts related to the financial reporting requirements of the GASB reporting model. 2. Explain the key concepts and terms used in describing the governmental reporting entity. 3. Apply the GASB criteria used to determine whether a potential component unit should be included in the reporting entity and, when included, the manner of reporting component units. 4. Identify and describe the contents of a comprehensive annual financial report (CAFR). 5. Understand how to reconcile governmental fund financial statements to governmental activity in the government-wide financial statements. 6. Identify and explain contemporary financial reporting issues. Chapters 2 through 8 present extended discussions of the principles of accounting for governmental, proprietary, and fiduciary funds and governmental and businesstype activities at the government-wide level. Chapters 1 and 2 provide overviews of Governmental Accounting Standards Board (GASB) financial reporting requirements, and financial reporting requirements for specific fund types are discussed in several chapters. This chapter presents the reporting requirements in more depth and discusses contemporary financial reporting issues. Prior to examining reporting requirements, a brief conceptual discussion of financial reporting is provided. CONCEPTS RELATED TO FINANCIAL REPORTING GASB Concepts Statement 11 identifies two objectives of government financial reports: to provide information that can be used to assess a government’s accountability and to assist users in making economic, social, and political decisions. The 1 GASB, Codification, Appendix B. 353 1/2/09 10:14 PM Page 354 ntt MC OS10:Desktop .

• Kế toán - Kiểm toán
• Accounting for governmental
• Nonprofit entities
• Financial reporting
• Governmental financial performance
• Performance measurement
• Accounting for colleges
• Other accounting issues
• Intermediate accounting
• Lecture Intermediate accounting
• Disclosure issues
• Accounting policies
• Modern advanced accounting
• Advanced accounting
• Consolidated cash flows
• Ownership issues
• Other consolidation reporting issues
• Foreign currency transactions
• Foreign operations
• Uncovering creative accounting
• Fixed asset valuation
• Other asset valuation issues
• The definition
• Ascertainment of liabilities
• Group accounts