GAAFR. Supplement. Now Available. Covering: pronouncements: Statement Nos. 67, 68, 69, and 70

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Govermet Fiace Officers Associatio Now Available i both E-BOOK ad PRINT form GAAFR Govermetal Accoutig, Auditig ad Fiacial Reportig Supplemet Coverig: GASB s four ew prooucemets: Statemet Nos. 67, 68, 69, ad 70 New material to address COSO s expaded Iteral Cotrol Itegrated Framework For more iformatio ad to order today, go to www.gfoa.org

Govermet Fiace Officers Associatio Newly released GAAFR Supplemet (available as a e-book or i prit form to meet your idividual eeds ad circumstaces) There have bee several developmets affectig accoutig, auditig, ad fiacial reportig for state ad local govermets sice the Govermetal Accoutig, Auditig, ad Fiacial Reportig (GAAFR or Blue Book ) was published i 2012. First, the Govermetal Accoutig Stadards Board (GASB) has released four ew stadards. Secod, the Committee of Sposorig Orgaizatios (COSO) of the Treadway Commissio has issued a sigificatly expaded versio of its classic Iteral Cotrol Itegrated Framework. The GAAFR Supplemet cotais the followig ew material to address those developmets: A supplemet to Chapter 22, Detailed Note Disclosures, which accouts for chages i ote disclosure requiremets resultig from the issuace of the three ew GASB stadards; A ew versio of Chapter 23, Pesio Beefits, Other Postemploymet Beefits (OPEB), ad Termiatio Beefits, rewritte to

reflect the ew guidace o employer accoutig for pesios i GASB Statemet No. 68, Accoutig ad Fiacial Reportig for Pesios; A supplemet to Chapter 30, Other Specialized Applicatios, which icorporates the provisios of GASB Statemet No. 69, Govermet Combiatios ad Disposals of Govermet Operatios, ad GASB Statemet No. 70, Accoutig ad Fiacial Reportig for Noexchage Fiacial Guaratees; A supplemet to Chapter 32, Other Required Supplemetary Iformatio (RSI), which addresses employer RSI for pesios cosistet with the requiremets of GASB Statemet No. 68; A ew versio of Chapter 36, Postemploymet Beefit Plas, rewritte to reflect the ew guidace for pesio plas i GASB Statemet No. 67, Fiacial Reportig for Pesio Plas; ad A ew versio of Chapter 42, The Comprehesive Framework of Iteral Cotrol, rewritte cosistet with the ew ad expaded COSO framework. Stephe J. Gauthier, Director of GFOA s Techical Services Ceter ad author of GAAFR ad umerous other GFOA publicatios, is the author of GFOA s ew GAAFR Supplemet. e-book versio $30 members $45 omembers 2014. Electroic. 76 pp. Upo purchase, a lik to the electroic GAAFR SUPPLEMENT will be e-mailed to the purchaser. prit versio $40 members $65 omembers 2014. Softcover. 94 pp.

Govermet Fiace Officers Associatio Our e-books have everythig a traditioal book offers plus you ca: Navigate easily through a quick, robust search egie to fid specific words or phrases or use i tadem with a physical book to easily locate iformatio; Bookmark, take otes i the margis, ad highlight key passages; Customize the fot size (especially useful whe reviewig fiacial iformatio or statistical charts); Lik to idividual chapters, foototes, ad appedices. GFOA e-books are digital, dowloadable versios of publicatios. Our e-books ca be dowloaded ad read o a variety of devices, such as a PC, Mac, or mobile device with e-reader applicatios. Oce dowloaded, access to the Iteret is ot required to read e-books. GFOA e-books are digitally rights protected by Adobe ad carry specific use attributes. The file format is EPUB. http://blogs.adobe.com/digitalpublishig/ supported-devices For more iformatio ad to order today, go to www.gfoa.org

GAAFR is also available as a e-book by Stephe J. Gauthier The GAAFR icorporates all of the guidace of the Govermetal Accoutig Stadards Board (GASB) through GASB Statemet No. 66. It offers all of the refereces ecessary to esure easy access to the uderlyig authoritative stadards. Features iclude: a practical chapter i brief summary for each chapter; a set of exercises for each chapter (with a explaatio of correct resposes); a detailed idex; ad a comprehesive glossary. Whe you purchase the GAAFR as a e-book, the electroic GAAFR Supplemet will also be icluded. $129 MEMBERS $159 NONMEMBERS 2012. Electroic. 902 pp. Upo purchase, a lik to the GAAFR ad GAAFR Supplemet will be e-mailed to the purchaser. For iformatio o quatity discouts, e-mail gaafr@gfoa.org. No other discouts will apply. Digital Rights Maagemet/Adobe /User Accouts Why do I eed to authorize my computer with my Adobe ID? GFOA e-books carry digital protectio via Adobe ad are read o e-readers that support Adobe DRM (Digital Rights Maagemet.) To read our e-books, a Adobe User Accout is required. Cosult the Adobe website if you have questios about usig the software. Create a accout: https://www.adobe.com/cfusio/membership/ idex.cfm?f=1&l=1&loc=e_us Dowload software: http://www.adobe.com/products/digitaleditios/ For a list of frequetly asked questios o GFOA s e-books ad publicatios, go to www.gfoa.org. Questios? E-mail publicatios@gfoa.org.

Please prit or type. Order olie at www.gfoa.org. q Idicate if you are faxig or scaig ad emailig this form. Faxes ad ] emails accepted oly with credit card paymet or purchase orders. Do Not Mail the Origial. Order Today! Name: Title: Address: City: Employer: Terms. Upo receipt uless prepaid. Payable i U.S. dollars oly. All billed orders must iclude a purchase order. Sorry, o exceptios. Remember to add the $8 hadlig charge to your purchase order. Paymet Iformatio (Please Check Oe) Fees must be paid i U.S. dollars by check, credit card, or purchase order. Please do ot submit duplicate copies. q Paymet by check: Payable to Govermet Fiace Officers Associatio Sed to: GFOA 203 N. LaSalle St*. * Suite 2700 Chicago, IL 60601 -+1210 q Paymet by credit card: sca ad e-mail the form to publicatios@gfoa.org; fax: 312-977-4806; or sed to: GFOA 203 N. LaSalle St. Suite 2700 Chicago, IL 60601-1210 q Amex q Discover q MasterCard q VISA State/Provice: Telephoe: E-mail: (Required) Zip/Postal Code: Fax: Name o Card: Accout Number: Exp. Date: (Madatory) GFOA Membership # (If available) Shippig Uless otherwise specified, all merchadise will be shipped via UPS Groud at o additioal charge to the purchaser. Please allow 5-10 busiess days for delivery. The followig alterative shippig methods are available o request ad will be billed to the purchaser: q Next-day UPS q 2-day UPS q 3-day UPS Select q Other (please specify) Sigature: q Bill Me. (Sca ad e-mail it to: publicatios@gfoa.org or Fax: (312) 977-4806.) You must iclude a purchase order umber. P.O. No: GFOA Tax ID Number: 36-2167796 Please sed me more iformatio about q GFOA Membership q GFOA Aual Coferece q GFOA Publicatios q GFOA Traiig Govermet Fiace Officers Associatio Uit Price Quatity Total GAAFR Supplemet (e-book format) $30 members I $45 omembers $ GAAFR Supplemet (softcover: 94 pages) $40 members I $65 omembers GAAFR Supplemet (e-book format ad softcover: 94 pages) $60 members I $95 omembers GAAFR (e-book format; price icludes GAAFR Supplemet (e-book format) listed above) $129 members I $159 omembers GAAFR (hardcover: 1,121 pages), GAAFR Supplemet (e-book format), ad GAAFR Supplemet (softcover: 94 pages) $199 members I $239 omembers GAAFR Supplemet (e-book format), GAAFR Supplemet (softcover 94 pages), GAAFR (e-book format), ad $239 members I $279 omembers GAAFR (hardcover: 1,121 pages) GAAFR Review (10 issues/year set via e-mail oly) $ 50 aually Active member $ 60 aually Associate member $ 85 aually Nomember For iformatio o quatity discouts, e-mail gaafr@gfoa.org. No other discouts will apply. No refuds will be made available o e-book purchases. Purchasers from Illiois add 9.5%, Washigto, D.C. add 6% sales tax (uless exempt) Add hadlig charge (for all billed orders) Add shippig charge, if applicable Publicatio Total 203 North LaSalle Street, Suite 2700 Chicago, Illiois 60601-1210 312.977.9700 fax 312.977.4806 www.gfoa.org $ 8.00

Govermet Fiace Officers Associatio 203 North LaSalle Street Suite 2700 Chicago, Illiois 60601-1210 312.977.9700 phoe 312.977.4806 fax www.gfoa.org