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Governmental Accounting, Auditing, and Financial Reporting (GAAFR)

BLUE BOOK - The Practitioner's Choice for 75 Years

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Completely rewritten and greatly expanded

Includes guidance through GASB Statement No. 66

GAAFR Book Cover

Stephen J. Gauthier
Hardcover: 1,121 pages
Release date: June 2012

Sample chapter
Ch. 25 - Capital Assets

Table of contents

Some 75 years have now passed since the first "Blue Book" was published. In the intervening years, Governmental

Accounting, Auditing, and Financial Reporting (or "Blue Book") has become a public finance classic, and its signature focus on application has made it a perennial favorite among practitioners.

This ninth edition of the Blue Book has been completely rewritten and greatly expanded (47 chapters), with entire chapters devoted to guidance on specialized topics (for example, postemployment benefits, capital assets, debt, derivatives). This new GAAFR incorporates all of the guidance of the Governmental Accounting Standards Board (GASB) through GASB Statement No. 66. It also offers all of the references necessary to ensure easy access to the underlying authoritative standards.

The GAAFR promises to remain the pre-eminent, one-stop reference source for practitioners seeking to better understand and implement 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 model chart of accounts
  • ? A set of illustrative journal entries and trial balances, along with the corresponding adjustments worksheet
  • ? Illustrative comprehensive annual financial report (available electronically)
  • ? A detailed index
  • ? A comprehensive glossary


Submit the order form to purchase your copies today. Quantity discounts are available. No other discounts will apply.

1 - 4 copies Members: $159 each Nonmembers: $199 each
5 - 10 copies Members: $150 each Nonmembers: $190 each
11 - 15 copies Members: $140 each Nonmembers: $180 each
16 - 20 copies Members: $130 each Nonmembers: $170 each
21 - 40 copies Members: $125 each Nonmembers: $165 each
41 - 75 copies Members: $115 each Nonmembers: $155 each
76 - 125 copies Members: $105 each Nonmembers: $145 each
126 - 150 copies Members: $95 each Nonmembers: $135 each
151 - 200 copies Members: $90 each Nonmembers: $130 each
201 - 300 copies Members: $85 each Nonmembers: $125 each
21+ copies Call GFOA at 312-977-9700 for special pricing or e-mail Publications.

Hear what other finance professionals are saying about GAAFR

"The GFOA has totally redesigned, expanded, and updated the Blue Book to make this premier text and reference book for governmental accounting and financial reporting practitioners better than ever."
~ Dr. Robert J. Freeman, Distinguished Professor Emeritus, Texas Tech University

"The GAAFR, or "Blue Book" as we fondly refer to it, contains the most comprehensive guidance available for practitioners. I use the Blue Book as a teaching tool for staff, especially those new to the government sector. The questions that accompany each chapter are particularly helpful during the learning process. I also refer to it when making presentations to elected officials and other members of the community because it is written in a simple and straightforward way that allows non-specialists to understand the unique aspects of accounting and financial reporting for governmental entities. The newest edition of the GAAFR has been developed to facilitate research by the busy finance official and I strongly recommend this book as the premier consolidated reference guide for all practitioners."
~ Deborah Girard, Deputy Chief Administrative Officer, City of Orlando, Florida

"This completely revised and updated edition of the Blue Book has taken what was already the single best resource for government financial managers wanting a comprehensive GAAP reference book, and has made it even easier to read and understand. In his straightforward and insightful style, author Stephen Gauthier takes complex accounting and reporting concepts and breaks them down in a way that makes sense and is easy to put into practice. This is clearly THE definitive work on governmental GAAP."
~ Stephen W. Blann, CPA, CGFM, Director of Governmental Audit Quality, Rehmann, Grand Rapids, Michigan

We would love to hear what you think of the new GAAFR. Please e-mail your comments to gaafr@gfoa.org.