Front Matter -- New Developments -- Foundations Of Governmental Accounting -- Fund Accounting Fundamentals -- General Fund And Special Revenue Funds -- Capital Projects Funds -- Debt Service Funds -- Proprietary Funds -- Fiduciary Funds -- Financial Statements Prepared By Governments -- The Importance Of Budgets To Governments -- Definition Of The Reporting Entity -- Cash And Investments-Valuation And Disclosures -- Derivative Instruments -- Capital Assets -- Debt And Other Obligations -- Landfill Closure And Postclosure Care Costs -- Postemployment Benefits-Pension And Other -- Compensated Absences -- Accounting For Leases -- Nonexchange Transactions -- Risk Financing And Insurance-Related Activities/Public Entity Risk Pools -- Pension And Opeb Plan Financial Statements -- Educational And Other Governmental Entities -- Appendix -- Index