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Government Accounting Standards

Governmental Accounting Standards Board (GASB) statements: Guidance, implementation issues for LEAs, and links to related information, for selected statements.

Letters from the California Department of Education to the field regarding GASB 54, GASB 45, and GASB 34.

Links to related information on GASB 54, GASB 45, GASB 34, and other governmental accounting standards.

Frequently Asked Questions
Answers to frequently asked questions regarding GASB 34.

Questions:   Financial Accountability & Information Services | | 916-322-1770
Last Reviewed: Tuesday, September 5, 2017
Recently Posted in Accounting
  • Earned on Federal Funds Ltr (31-July-2017) (added 11-Aug-2017)
    The California Department of Education (CDE) letter dated July 31, 2017 reminding local educational agency (LEA) fiscal officials of the federal administrative requirements for remitting interest earned on advances of federal program funds.