Two new white papers explain GASB Nos. 40 and 45.CalCPA's Governmental Accounting Governmental accounting is an umbrella term which refers to the various accounting systems used by various public sector entities. In the United States, for instance, there are three levels of government which follow different accounting standards set forth by independent, private 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 GASB Governmental Accounting Standards Board 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 (Logical Link Control) See "LANs" under data link protocol. LLC - Logical Link Control , has been added to the GAA GAA Goals Against Average (Hockey) GAA Gaelic Athletic Association GAA Gravure Association of America (Rochester, NY) GAA German Agro Action GAA Global Aquaculture Alliance GAA Gay Activists Alliance Committee "White Papers" page. Access these and other white papers at www.calcpa.org/members/committees/GAA/whitepapers.htm. |
|
||||||||||||||||||||
Printer friendly
Cite/link
Email
Feedback
Reader Opinion