Publisher's Synopsis
Wolters Kluwer's 2019 Governmental GAAP Disclosures Manual is a new edition that assists practitioners in the preparation of state and local governmental GAAP financial statement disclosures. The Manual should be used in conjunction with the latest edition of Wolters Kluwer's Governmental GAAP Guide for State and Local Governments and Governmental GAAP Practice Manual. Practitioners are advised to use the same year of each volume to provide a complete, timely discussion of the topic in question. Practitioners are also cautioned to only use these disclosures as guides and align their entity's own particular note disclosure to fit the nature of the entity's operations. The Manual is organized in the same order as the Governmental Accounting Standards Board's (GASB's) Codification of Governmental Accounting and Financial Reporting Standards (the GASB Codification Section (GASB Cod Sec) 2300, and other related sections that are germane to particular topics. The GASB Codification is most practical in organizing disclosure.
