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| Elected Officials Guide: The New Pension Accounting |
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Members: $15 / Nonmembers: $20
An Elected Official’s Guide:
The New Pension Accounting
written by Stephen J. Gauthier
Recently, the Governmental Accounting Standards Board (GASB) issued a new standard that fundamentally
changes how state and local governments account for the cost of pension benefits in their financial statements.
The GFOA’s new publication An Elected Official’s Guide: The New Pension Accounting uses a simple question-and-answer format to explain the “new pension accounting” in a way that is designed to be easily understandable
even for those with little, if any, experience or background in accounting and financial reporting for pensions.
The booklet is organized into six parts:
Pensions in the Public Sector - reviews the principal types of pension arrangements encountered in
the public sector Funding the Cost of Pension Benefits - focuses on how employers fund the cost of pension benefitsThe New Pension Accounting - explains how employers account for the cost of pension benefits in
their financial statements using the new pension accountingHow Pension Accounting Has Changed - covers how the new pension accounting changes traditional
pension accountingPension Funding Policy - discusses the importance of a sound employer funding
policy for pensions and the essential characteristics of such a policyInterpreting Pension Information - offers practical advice on how to evaluate
whether a given pension arrangement is being adequately funded
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Price: $
20.00
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| Governmental Accounting, Auditing, and Financial Reporting |
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Governmental Accounting, Auditing, and Financial Reporting (GAAFR) Members $159 / Nonmembers $199 Some 75 years have now passed since the
first “Blue Book” was published. In the intervening years, Governmental Accounting, Auditing, and Financial Reporting (GAAFR)
has become a public finance classic, and its signature focus on application has made it a
perennial favorite among practitioners. This ninth edition of the Blue Book has been completely rewritten and greatly expanded (47 chapters), with entire chapters devoted to guidance on specialized topics (for example, postemployment benefits, capital assets, debt, derivatives).
This new GAAFR incorporates all of the guidance of the Governmental Accounting Standards
Board (GASB) through GASB Statement No. 66. It also offers all of the references necessary to ensure easy access to the underlying authoritative standards. This newest edition of the GAAFR promises to remain the pre-eminent, one-stop reference source
for practitioners seeking to better understand and implement authoritative standards. Features include:
- A practical “chapter in brief” summary for each chapter
- A set of exercises for each chapter (with an explanation of correct responses)
- A model chart of accounts
- A set of illustrative journal entries and trial balances, along with the corresponding
adjustments worksheet
- Illustrative comprehensive annual financial report (available electronically)
- A detailed index
- A comprehensive glossary
Table of Contents
Sample: Chapter 25 - Capital Assets
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Price: $
199.00
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