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CalCPA’ s Governmental Accounting and Auditing Committee and the California Committee on Municipal Accounting regularly issue white papers offering guidance to CPA firms and governmental entities. All papers below are PDF files.
Implementation of GASB No. 75
GASB OPEB Actuarial Valuation Reports (GASB Statement No. 75)—Accounting and Financial Reporting for Post-employment Benefits Other Than Pensions
Questions and Answers Concerning Accounting and Financial Reporting for Pensions—A CCMA White Paper for California Local Governments (GASB Statement No. 68)
Implementing GASB No. 68 Accounting and Financial Reporting for Pensions
Recommendations Regarding The Application Of GASB NO. 44 To Statistical Schedules Prepared By California Local Governments
Examples Disclosures for California Local Governments Implementing GASB Statement No. 40
Application of the Revenue Recognition Criteria Set Forth in GASB No. 33 to Revenue Sources Significant to California Cities
Classification of Typical California City Revenues Under GASB No. 34
Agreed-upon Procedures Applied to the Appropriations Limitation
Agreed-upon Procedures Applied to Investment Portfolios of Local Governments