USA: the Federal Accounting Standards Advisory Board
http://www.fasab.gov/index.html
Generally Accepted Accounting Principles
http://www.fasab.gov/accepted.html
Standards
http://www.fasab.gov/standards.html
SFFAS 1 - Accounting for Selected Assets and Liabilities
SFFAS 2 - Accounting for Direct Loans and Loan Guarantees
SFFAS 3 - Accounting for Inventory and Related Property
SFFAS 4 - Managerial Cost Accounting Concepts and Standards
SFFAS 5 - Accounting for Liabilities of the Federal Government
SFFAS 6 - Accounting for Property, Plant, and Equipment
SFFAS 7 - Accounting for Revenue and Other Financing Sources
SFFAS 7 - Implementation Guide (April 2002) [amends June 1996 SFFAS 7 - Implementation Guide]
SFFAS 7 - Implementation Guide (June 1996)
SFFAS 8 - Supplementary Stewardship Reporting
SFFAS 9 - Deferral of SFFAS 4 - Managerial Cost Accounting
SFFAS 10 - Accounting for Internal Use Software (amends SFFAS 6)
SFFAS 11 - Amendments to Accounting for PP&E: Definitions (amends SFFAS's 6 and 8)
SFFAS 12 - Recognition of Contingent Liabilities from Litigation (amends SFFAS 5)
SFFAS 13 - Deferral of Paragraph 65.2 - Material Revenue-Related Transactions (amends SFFAS 7)
SFFAS 14 - Amendments to Deferred Maintenance Reporting (amends SFFAS's 6 and 8)
SFFAS 15 - Management's Discussion and Analysis - Standards
SFFAS 16 - Amendments to Accounting for PP&E: Multi-Use Heritage Assets (amends SFFAS's 6 and 8)
SFFAS 17 - Accounting for Social Insurance
SFFAS 18 - Amendments To Accounting Standards For Direct Loans and Loan Guarantees (amends SFFAS 2)
SFFAS 19 - Technical Amendments to Accounting Standards For Direct Loans and Loan Guarantees (amends SFFAS 2)
SFFAS No. 20 - Elimination of Certain Disclosures
SFFAS No. 21-Reporting Corrections of Errors and Changes in Accounting Principles
SFFAS No. 22- Change in Certain Requirements for Reconciling Obligations and Net Cost of Operations
SFFAS No. 23- Eliminating the Category National Defense Property,Plant, and Equipment
Staff Implementation Guidance 23.1
SFFAS No. 24 - Selected Standards for the Consolidated Financial Report of the United States Government
SFFAS No. 25 - Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment
SFFAS No. 26 - Presentation of Significant Assumptions for the Statement of Social Insurance: Amending SFFAS 25
SFFAS 27 - Identifying and Reporting Earmarked Funds
SFFAS 28 - Deferral of the Effective Date of Reclassification of the Statement of Social Insurance: Amending SFFAS 25 and 26
SFFAS 29 - Heritage Assets and Stewardship Land
SFFAS 30- Inter-Entity Cost Implementation Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts
SFFAS 31 - Accounting for Fiduciary Activities
SFFAS 32 - Consolidated Financial Report of the United States Government Requirements
SFFAS 33, Pensions, Other Retirement Benefits, and Other Post-employment benefits: Reporting Gains and Losses from Changes in Assumptions and Selecting Discount Rates and Valuation Dates
Interpretations
http://www.fasab.gov/interprt.html
Interpretation #1: Reporting on Indian Trust Funds in General Purpose Financial Reports of the Department of the Interior
Interpretation #2: Accounting for Treasury Judgment Fund Transactions
Interpretation #3: Measurement Date for Pension and Retirement Health Care Liabilities
Interpretation #4: Accounting for Pension Payments in Excess of Pension Expense
Interpretation #5: Recognition By Recipient Entities of Receivable Nonexchange Revenue: An Interpretation of SFFAS No. 7
Interpretation #6: Accounting for Imputed Intra-departmental Costs: An Interpretation of SFFAS No. 4
Interpretation 7: Items Held for Remanufacture
Technical Bulletins
http://www.fasab.gov/tchbl.html
Technical Bulletin 2006-1, Recognition and Measurement of Asbestos-Related Cleanup Costs (516 KB PDF)
Technical Bulletin 2003-1, Certain Questions and Answers Related to the Homeland Security Act of 2002 (215 KB PDF)
Technical Bulletin 2002-2, Disclosures Required By Paragraph 79(g) of SFFAS 7 (169KB PDF)
Technical Bulletin 2002-1, Assigning to Component Entities Costs and Liabilities That Result From Legal Claims Against the Federal Government (153KB PDF)
Technical Bulletin 2000-1, Purpose and Scope of FASAB Technical Bulletins and Procedures for Issuance (84KB PDF)
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