This set includes the GAAFR in both electronic and hardcover formats, and the GAAFR Supplement in both electronic and softcover formats.
Members $239 - Nonmembers $279
by Stephen J. Gauthier
The GAAFR incorporates all of the guidance of the Governmental Accounting Standards Board (GASB) through
GASB Statement No. 66. It offers all of the references necessary to ensure easy access to the underlying
authoritative standards. Features include: a practical “chapter in brief” summary for each chapter; a set of
exercises for each chapter (with an explanation of correct responses); a detailed index; and a comprehensive
There have been several developments affecting accounting,
auditing, and financial reporting for state and local governments since the release of the GAAFR in 2012.
First, the Governmental Accounting Standards Board (GASB) has released four new standards. Second, the
Committee of Sponsoring Organizations (COSO) of the Treadway Commission has issued a significantly
expanded version of its classic Internal Control • Integrated Framework. The supplemental link contains
the new material to address those developments.