Core Concepts of Government and Not–For–Profit Accounting 2e
Autor MH Granofen Limba Engleză Paperback – 19 aug 2010
Offering concise, flexible and current coverage of key principles, Core Concepts of Government and Not-For-Profit Accounting, by Michael H. Granof and Penelope S. Wardlow, identifies the issues and unique features of this specialized accounting field. This edition explores the new financial reporting model for governments (GASB Statement No. 56) with references to real-world institutions, ranging form cities to private universities. With extensive end-of-chapter discussion questions, exercises, and problems that combine a hands-on reporting and an underlying philosophy approach, students from all backgrounds will benefit from this comprehensive text.
This 2nd Edition Features:
- A new chapter on Auditing Governments and Not-For-Profit Organizations
- Coverage of government accounting standards through GASB Statement No. 56, issued March 2009
- A point-by-point guide on how to prepare government-wide statements from fund statements
- Illustrative financial statements for real-world entities, including cities, non-for-profit healthcare organizations, and private universities
- A continuing problem on interpreting and using the financial statements of a real city
- Introduction to the new FASB Codification, which includes all FASB standards, AICPA Audit Guides, and other publications that affect not-for-profit organizations and businesses
- Updated key points about how to address the financial analysis of governments and not-for-profit organizations
- New bulleted "Chapter Highlights" at the beginning of each chapter
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Specificații
ISBN-10: 0471737925
Pagini: 448
Dimensiuni: 181 x 257 x 24 mm
Greutate: 0.61 kg
Ediția:2nd Edition
Editura: Wiley
Locul publicării:Hoboken, United States
Public țintă
Students and lecturers of accounting.Notă biografică
Michael H. Granof is an accounting professor and expert on government and not-for-profit accounting and financial reporting standards, and is an influential writer and speaker on the topic of government budget issues including social security, entitlements, tax policy, and projected budgetary concerns in the U.S., including the long-term viability of the social security program.
Granof is the Ernst & Young Distinguished Centennial Professor in Accounting at the McCombs School of Business, The University of Texas at Austin, the No. 1 accounting program in higher education according to all major ranking publications. He is also a professor of public affairs at the Lyndon B. Johnson School of Public Affairs at the university.
He is a member of the Governmental Accounting Standards Board since 2010, and the Federal Accounting Standards Advisory Board since 2009. He has served as a member of governmental advisory committees and councils since the 1980s.
Granof is the author of Government and Not-for-Profit Accounting: Concepts and Practices (New York: John Wiley), and he received the Enduring Lifetime Contribution Award in 2010 from the American Accounting Association. He is a distinguished scholar and a popular instructor frequently recognized for his teaching excellence.