An Easy-to-Read Pocket Guide to GAAP for Governments Including the new Financial Reporting Model Here is a quick and handy reference to all Generally Accepted Accounting Principles (GAAPs) for state and local governments. The Wiley GAAP for Governments Field Guide 2002 is written in clear, concise, accessible language-and is designed to conveniently fit in your briefcase or pocket. The Wiley GAAP for Governments Field Guide 2002: Provides comprehensive coverage of the new financial reporting model for governments, including the latest implementation guidance and practical implementation recommendations Covers GAAP for state and local governments Clarifies the complex areas of capitalization and depreciation of infrastructure assets Supplements existing comprehensive GAAP guides and other technical reference materials PLUS . . . Included is the new financial reporting model issued by the Government Accounting Standards Board (GASB), revising the fundamentals on government-wide financial statements and reporting of infrastructure assets. Anyone working on governmental financial reporting needs to know how to implement this new model. The Wiley GAAP for Governments Field Guide 2002 will be updated continuously online at www.wiley.com/gaap