The Manual compiles more than 500 prescriptive disclosure examples and reviews more than 1,300 detailed disclosure requirements to eliminate disclosure guesswork and to prepare accurate financial statements and auditor’s reports. Coverage includes requirements and recommendations relevant to comprehensive annual financial reports, component-unit financial reports, and special-purpose financial reports. It also includes guidelines and examples for offerings of state and local governmental securities.

Auditor’s reports for every case are provided. Updates include coverage on disclosure requirements and prescriptive examples related to new GASB statements.