{"product_id":"governmental-gaap-guide-2027","title":"Governmental GAAP Guide (2027)","description":"\u003ch3\u003e\u003cstrong\u003eEric S. Berman, MSA, CPA, CGMA (Author)\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eISBN:\u003c\/strong\u003e 9780808062066\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003ePublished:\u003c\/strong\u003e July 8, 2026\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eFormat:\u003c\/strong\u003e Softcover\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eLanguage:\u003c\/strong\u003e English\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003ePublisher:\u003c\/strong\u003e Wolters Kluwer (CCH)\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eDescription\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eThe Governmental GAAP Guide (2027) is the single-volume reference finance professionals use to prepare and audit the basic external financial statements of state and local governments. It restates GASB Statements, Interpretations, Technical Bulletins, and applicable NCGA pronouncements in plain English, cross-referenced to the original paragraphs, so preparers can move directly from a technical question to a usable answer.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eKey Features\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003eConsolidates every currently effective GASB Statement, Interpretation, and Technical Bulletin in one volume\u003c\/li\u003e\n\u003cli\u003e\"Observations\" throughout the text flag practical interpretation points auditors and controllers frequently ask about\u003c\/li\u003e\n\u003cli\u003eCross-references every topic to the pertinent paragraphs of the original pronouncements for fast primary-source lookup\u003c\/li\u003e\n\u003cli\u003eTracks current GASB projects, including the financial reporting model re-examination and revenue\/expense recognition principles\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003e\u003cstrong\u003eCoverage\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eCovers the full governmental GAAP framework built on GASB-34's basic financial statements and Management's Discussion and Analysis model, plus selected AICPA Audit and Accounting Guide concepts as they apply to governmental entities. Designed to be used alongside the Governmental GAAP Practice Manual and the Governmental GAAP Update Service for firms running a standing governmental audit practice.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eAbout the Authors\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eEric S. Berman, MSA, CPA, CGMA, serves on the Association of Government Accountants' Finance and Budget Committee and is the AGA's national Treasurer-Elect. He previously represented the AGA as Vice Chairman of the Government Accounting Standards Advisory Council to the GASB, chaired the AGA's Audit Committee, and sits on GASB task forces reexamining the state and local government financial reporting model. He is also a former member of the AICPA's State and Local Government Expert Panel.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eTable of Contents\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eGovernmental accounting principles and the GASB-34 reporting model · Basic financial statements and Management's Discussion and Analysis · GASB Statements, Interpretations, and Technical Bulletins by topic · Applicable NCGA Statements and Interpretations still in effect · Related AICPA Audit and Accounting Guide concepts · Current GASB standard-setting projects, including the financial reporting model and revenue\/expense recognition reexaminations.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eWhy buy this book?\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eGovernmental accounting runs on a different rulebook from commercial GAAP, and firms that serve municipalities, school districts, or state agencies need a reference that speaks that rulebook fluently. This Guide lets an auditor or government finance officer confirm a GASB-34 presentation question, check whether a pronouncement is still in effect, or brief a client on an upcoming reporting model change — all from one indexed volume instead of hunting through individual GASB releases. For firms building or maintaining a public-sector audit practice, that consistency is what keeps engagement quality high and turnaround times short across every governmental client on the roster.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eKeywords\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003egovernmental GAAP, GASB standards, state and local government accounting, public sector audit, GASB-34, government financial reporting\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eTarget Audience\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eAccountants, Auditors, Financial regulators\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eGenre\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eAccounting, Economy, Finance\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eQ\u0026amp;A\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eWhat does the Governmental GAAP Guide (2027) cover?\u003c\/strong\u003e\u003cbr\u003eIt covers the GASB Statements, Interpretations, and Technical Bulletins that govern financial reporting by state and local governments, restated in plain English with citations to the original pronouncements.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eWho is the Governmental GAAP Guide written for?\u003c\/strong\u003e\u003cbr\u003eAuditors, accountants, and finance officers who prepare or review financial statements for state and local government entities.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDoes it cover the GASB-34 reporting model?\u003c\/strong\u003e\u003cbr\u003eYes — it explains the basic financial statements and Management's Discussion and Analysis requirements established under GASB-34 in detail.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eIs this Guide useful for tracking upcoming GASB changes?\u003c\/strong\u003e\u003cbr\u003eYes — it discusses current GASB projects, including the reexamination of the financial reporting model and revenue\/expense recognition principles.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCan this Guide be used alongside other CCH governmental titles?\u003c\/strong\u003e\u003cbr\u003eYes — it is designed as a companion to the Governmental GAAP Practice Manual and the Governmental GAAP Update Service.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eWhere can I buy the Governmental GAAP Guide (2027)?\u003c\/strong\u003e\u003cbr\u003eThrough CLNZ Books, with worldwide shipping and secure payment by card, PayPal, or bank transfer.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003e📘 Learn more about shipping, delivery times, and returns, see our FAQ here\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003ca href=\"https:\/\/clnzbooks.com\/pages\/faq-frequently-asked-questions\" style=\"color:#8B0000;\"\u003e\u003cstrong\u003eFAQ — Frequently Asked Questions\u003c\/strong\u003e\u003c\/a\u003e\u003c\/p\u003e\n\n\u003cp\u003e\u003ca href=\"https:\/\/clnzbooks.com\/pages\/how-to-order\"\u003e\u003cstrong\u003eHow to Order\u003c\/strong\u003e\u003c\/a\u003e\u003c\/p\u003e\n","brand":"Wolters Kluwer","offers":[{"title":"Default Title","offer_id":44055260921930,"sku":"9780808062066","price":1987.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0287\/7351\/5338\/files\/Governmental.png?v=1786445391","url":"https:\/\/clnzbooks.com\/products\/governmental-gaap-guide-2027","provider":"CLNZ Books ","version":"1.0","type":"link"}