Governmental accounting, auditing, and financial reporting

"The Government Finance Officers Association (GFOA) is pleased to provide this 2023 edition of Governmental Accounting, Auditing, and Financial Reporting (GAAFR, or Blue Book). This edition has been updated to incorporate all of the guidance of the Governmental Accounting Standards Board (GASB) through GASB Statement No. 101, as well as GFOA's current best practices on accounting, auditing, and financial reporting. References to the GASB's Codification of Governmental Accounting and Financial Reporting Standards (Codification) have also been updated"--