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Governmental Accounting, Auditing, and Financial Reporting 2005 [Hardcover]

Stephen J. Gauthier (Author), Stephen J. Gauthier (Author)

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Editorial Reviews

About the Author

Stephen J. Gauthier is director of the Technical Services Center of the Government Finance Officers Association of the United States and Canada (GFOA). In his more than two decades at the GFOA, Gauthier has authored numerous publications, including Governmental Accounting, Auditing, and Financial Reporting (Blue Book ). In addition, he is the editor of the GFOA s subscription newsletter GAAFR Review and a regular contributor to Government Finance Review. Gauthier also is well known as presenter for the GFOA s Annual Governmental GAAP Update teleconference and as a speaker at the GFOA s annual conference and national training seminars. Before joining the GFOA, Gauthier served as the research and technical review manager for the Tennessee Division of State Audit in Nashville. Gauthier received his Ph.D. from Vanderbilt University and is a certified public accountant.

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Inside This Book (learn more)
Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
governmental financial reporting model, governmental funds report, reserved fund balance, nonmajor governmental funds, plan net assets, other postemployment benefit plans, actuarial section, early recognition option, measurable equity interest, governmental fund balance sheet, special assessment debt, government total column, postclosure care costs, unfunded actuarial accrued liability, interfund activity, interfund services, general government assets, major discretely presented component units, advance refunding escrow, delinquent special assessments, fund financial statements, internal service funds, aggregate actuarial cost method, current available financial resources, expendable available financial resources
Key Phrases - Capitalized Phrases (CAPs): (learn more)
Certificate of Achievement, Government Finance Officers Association, Yellow Book, National Council, United States, American Institute of Certified Public Accountants, Accounting Principles Board, Blue Book, Council Member, Principal Interest, Public Safety Employees Retirement System, State Pension Board, Moody's Investors Service, Enhancing Management Involvement, Caraway Lane, Code Description, Governmental Business-type Total, National Committee, State Capital City, Buildings Improvements, Code of Professional Ethics, Improving the Effectiveness of Fund Accounting, None Add, Prior Current Total, Technical Bulletin
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