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Contents Listing

1. New Developments.
2. Overview of Accounting and Financial Reporting by Governments.
3. Accounting Fundamentals—Fund Accounting Fundamentals and Basis of Accounting/Measurement Focus.
4. The Importance of Budgets to Governments.
5. Financial Statements Prepared by Governments.
6. Definition of the Reporting Entity.
7. General Fund and Special Revenue Funds.
8. Capital Projects Funds.
9. Debt Service Funds.
10. Proprietary Funds.
11. Fiduciary Funds.
12. Capital Assets.
13. Long-Term Obligations.
14. Nonexchange Transactions.
15. Cash and Investments—Valuation and Disclosures.
16. Accounting for Securities Lending Transactions.
17. Compensated Absence Accruals and Disclosures.
18. Employer’s Accounting for Pensions.
19. Accounting for Postemployment Benefits other than Pensions.
20. Interfund and Intra-Entity Transactions.
21. Risk Financing and Insurance-Related Activities/Public Entity Risk Pools.
22. Accounting for Leases.
23. Landfill Closure and Postclosure Care Costs.
24. Public Employee Retirement System Financial Statements.
25. Educational Institutions.
26. Other Governmental Entities.
Appendix: Disclosure Checklist.
Index.