The Library of Congress > Linked Data Service > BIBFRAME Works

Bibframe Work

Title
Governmental accounting
Type
http://id.loc.gov/ontologies/bflc/Deprecated
Text
Integrating
Contribution
Khumawala, Saleha B. (Contributor)
Berman, Eric S. (Contributor)
Perry, Warren M. (Contributor)
Tax Management Inc (Contributor)
Bloomberg BNA (Contributor)
Subject
Finance, Public--Accounting--Standards--United States (LCSH)
Language
English
Geographic Coverage
Supplementary Content
bibliography
Content
text
Summary
"... provides a comprehensive discussion on the fundamentals of governmental accounting. This Portfolio gives the user an understanding of the similarities and differences between for-profit and governmental accounting, and a historical perspective on the development of these fundamentals. It analyzes the conceptual framework of governmental accounting, Government Accounting Standards Board (GASB) standards, the hierarchy of governmental generally accepted accounting principles (GAAP), and the financial reporting process including a discussion of the reporting entity and bases of accounting"--Portfolio description sheet.
Table Of Contents
Governmental accounting
an overview
Perspectives and overarching themes of governmental accounting
Fund accounting
The entity wide financial statements
Reporting
States and other large or special purpose governments
Working papers.
Serial Publication Type
loose leaf
Authorized Access Point
Khumawala, Saleha B. Governmental accounting
Admin Metadata
Generation Process: DLC marc2bibframe2 v2.5.0
Status: deleted
Encoding Level: preliminary
Description Conventions: Anglo-American cataloguing rules
Identified By: bf:Local, 18925644
Change Date: 2023-05-01T13:02:13
Creation Date: 2016-01-05
Description Authentication: Program for Cooperative Cataloging
Assigner: United States, Library of Congress
Note: 2 - integrated