Two new white papers explain GASB Nos. 40 and 45

California CPA, May, 2005

CalCPA's Governmental Accounting and Auditing Committee, with the California Committee on Municipal Accounting, has issued two white papers.

One of the white papers offers several California-specific examples that incorporate the application of GASB No. 40, Deposit and Investment Risk Disclosures, effective for years ending June 30, 2005 or later.

The other delves into the impact of California's 2004-05 budget on key local government revenues.

In addition, a white paper on GASB No. 45, written by John Bartel of Bartel Associates, LLC, has been added to the GAA Committee "White Papers" page.

Access these and other white papers at www.calcpa.org/members/committees/GAA/whitepapers.htm.>

COPYRIGHT 2005 California Society of Certified Public Accountants
COPYRIGHT 2008 Gale, Cengage Learning

 

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