Oracle White paper or any white paper on changing the calender.
or any third party white paper will be usefull.
the white paper for the calendar change process should talk about all the things that you need to consider and explain what things you can do and what things you cannot do.
the document should also provide the calendar change impact and things to be carried on the modules that are using GL calender , directly or indirectly.
Will appreciate, If some one can share the WP or any other document or documents.