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GAAP for Governments 2020 Pub Date : 2020-07-17 DOI: 10.1002/9781119596110.index
{"title":"Index","authors":"","doi":"10.1002/9781119596110.index","DOIUrl":"https://doi.org/10.1002/9781119596110.index","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123003081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ACCOUNTING FOR LEASES 租赁会计
GAAP for Governments 2020 Pub Date : 2020-07-17 DOI: 10.1002/9781119596110.ch19
Monica R. Valentine, W. M. Payne, AN Amendment
{"title":"ACCOUNTING FOR LEASES","authors":"Monica R. Valentine, W. M. Payne, AN Amendment","doi":"10.1002/9781119596110.ch19","DOIUrl":"https://doi.org/10.1002/9781119596110.ch19","url":null,"abstract":"BACKGROUND At the February meeting staff presented to the Board a discussion paper that provided an analysis of the final six chapters of the Governmental Accounting Standards Board (GASB) Preliminary Views (PV) on Leases. The GASB PV on Leases is being used as a foundation for the development of the FASAB lease standards on nonintragovernmental lease agreements – the GASB PV was released for comment in","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114823213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
COMPENSATED ABSENCES 补偿缺席
GAAP for Governments 2020 Pub Date : 2018-09-03 DOI: 10.1002/9781119239543.ch18
{"title":"COMPENSATED ABSENCES","authors":"","doi":"10.1002/9781119239543.ch18","DOIUrl":"https://doi.org/10.1002/9781119239543.ch18","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128072340","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
NONEXCHANGE TRANSACTIONS NONEXCHANGE事务
GAAP for Governments 2020 Pub Date : 2018-09-03 DOI: 10.1002/9781119239543.ch20
{"title":"NONEXCHANGE TRANSACTIONS","authors":"","doi":"10.1002/9781119239543.ch20","DOIUrl":"https://doi.org/10.1002/9781119239543.ch20","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134424972","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
DERIVATIVE INSTRUMENTS 金融衍生工具
GAAP for Governments 2020 Pub Date : 2018-09-03 DOI: 10.1002/9781118979945.ch13
R.“Tee” Williams
{"title":"DERIVATIVE INSTRUMENTS","authors":"R.“Tee” Williams","doi":"10.1002/9781118979945.ch13","DOIUrl":"https://doi.org/10.1002/9781118979945.ch13","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123385809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
PROPRIETARY FUNDS 专用基金
GAAP for Governments 2020 Pub Date : 2018-09-03 DOI: 10.1002/9781119396253.ch7
J. Wong, Vincent Miller, Carl D. Ekstrom, Stephen Coberley
{"title":"PROPRIETARY FUNDS","authors":"J. Wong, Vincent Miller, Carl D. Ekstrom, Stephen Coberley","doi":"10.1002/9781119396253.ch7","DOIUrl":"https://doi.org/10.1002/9781119396253.ch7","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124286348","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
DEFINITION OF THE REPORTING ENTITY 报告实体的定义
GAAP for Governments 2020 Pub Date : 2018-09-03 DOI: 10.1002/9781119381495.ch11
Ian D. L. Ball
{"title":"DEFINITION OF THE REPORTING ENTITY","authors":"Ian D. L. Ball","doi":"10.1002/9781119381495.ch11","DOIUrl":"https://doi.org/10.1002/9781119381495.ch11","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134394306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
FIDUCIARY FUNDS 信托基金
GAAP for Governments 2020 Pub Date : 2018-09-03 DOI: 10.1002/9781118888261.ch8
Jun Peng
{"title":"FIDUCIARY FUNDS","authors":"Jun Peng","doi":"10.1002/9781118888261.ch8","DOIUrl":"https://doi.org/10.1002/9781118888261.ch8","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123472153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
CAPITAL ASSETS 资本资产
GAAP for Governments 2020 Pub Date : 2018-06-29 DOI: 10.1007/978-94-007-0753-5_264
A. Mwakibete
{"title":"CAPITAL ASSETS","authors":"A. Mwakibete","doi":"10.1007/978-94-007-0753-5_264","DOIUrl":"https://doi.org/10.1007/978-94-007-0753-5_264","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"147 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116027676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
FINANCIAL STATEMENTS PREPARED BY GOVERNMENTS 政府编制的财务报表
GAAP for Governments 2020 Pub Date : 2015-01-23 DOI: 10.1002/9781118979945.CH9
W. Ruppel
{"title":"FINANCIAL STATEMENTS PREPARED BY GOVERNMENTS","authors":"W. Ruppel","doi":"10.1002/9781118979945.CH9","DOIUrl":"https://doi.org/10.1002/9781118979945.CH9","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"208 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132556084","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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