Government Finance Officers Association (GFOA) has published Governmental Accounting, Auditing, and Financial Reporting (GAAFR or Blue Book ) for the past 85 years with hundreds of thousands of copies sold. 
What you ll find in this new edition: 
-Updates for 25 GASB Statements and 9 Implementation Guides issued since the 2012 GAAFR, including: Pensions, OPEB, Fair Value, Tax Abatements, Fiduciary Activities, Leases 
-Governmental Accounting Standards Board (GASB) literature references changed to cite the GASB Codification 
-New/expanded chapters on Fair Value and Investments and on Environmental Obligations 
-Reordered accounting and financial reporting chapters for a more logical flow: Concepts Basic Financial Statements, including Note Disclosures RSI Other Supplementary Information in the financial section of a comprehensive annual financial report complete comprehensive annual financial report 
-Increased use of illustrative journal entries, including for pension and OPEB, defeasances using existing resources, irrevocable split-interest agreements, leases (lessor and lessee) 
-Updated derivative reference rates to Secured Overnight Financing Rate (SOFR) and Effective Federal Funds Rate (EFFR) in place of LIBOR 
-Explanation of answers to the review questions moved to the end of each chapter, immediately following the questions\nThe GAAFR is designed to serve as: 
-A comprehensive introduction to public-sector accounting and auditing for experienced financial professionals new to state and local government; 
-A practical introduction to governmental accounting and auditing for new staff members; 
-A practical reference tool for accounting and auditing staff; and 
-A practice-oriented textbook for college-level classes and seminars on governmental accounting, auditing, and financial reporting. 
This edition has been updated to incorporate all of the guidance of the GASB through GASB Statement No. 91, as well as GFOA s current best practices on accounting, auditing, and financial reporting.

Governmental Accounting, Auditing, and Financial Reporting

Michele Mark Levine

Todd Buikema

Government Finance Officers Association

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Books by Michele Mark Levine

See the best price to sell, buy, or rent books by Michele Mark Levine. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Governmental Accounting, Auditing, and Financial Reporting