Deferred Maintenance Reporting for Federal Facilities
Title | Deferred Maintenance Reporting for Federal Facilities PDF eBook |
Author | Federal Facilities Council Standing Committee on Operations and Maintenance |
Publisher | National Academies Press |
Total Pages | 53 |
Release | 2001-04-19 |
Genre | Technology & Engineering |
ISBN | 9780309076531 |
In 1996 the Federal Accounting Standards Advisory Board (FASAB) 1 enacted Standard Number 6, Accounting for Property, Plant, and Equipment (PP&E), the first government-wide initiative requiring federal agencies to report dollar amounts of deferred maintenance annually. The FASAB has identified four overall objectives in federal financial reporting: budgetary integrity, operating performance, stewardship, and systems and control. FASAB Standard Number 6, as amended, focuses on operating performance and stewardship. The FFC Standing Committee on Operations and Maintenance has prepared this report to identify potential issues that should be considered in any future amendments to the standard and to suggest approaches for resolving them. The committee's intent is to assist the CFO Council, federal agencies, the FASAB, and others as they consider how best to meet the objectives of federal financial reporting for facilities.
Accounting for Inventory and Related Property
Title | Accounting for Inventory and Related Property PDF eBook |
Author | United States. Federal Accounting Standards Advisory Board |
Publisher | |
Total Pages | 56 |
Release | 1993 |
Genre | Accounting |
ISBN |
Policy and Procedures Manual for Guidance of Federal Agencies
Title | Policy and Procedures Manual for Guidance of Federal Agencies PDF eBook |
Author | United States. General Accounting Office |
Publisher | |
Total Pages | 226 |
Release | 1987 |
Genre | Administrative agencies |
ISBN |
Supplementary Stewardship Reporting
Title | Supplementary Stewardship Reporting PDF eBook |
Author | United States. Federal Accounting Standards Advisory Board |
Publisher | |
Total Pages | 94 |
Release | 1996 |
Genre | Finance, Public |
ISBN |
Accounting for Social Insurance
Title | Accounting for Social Insurance PDF eBook |
Author | United States. Federal Accounting Standards Advisory Board |
Publisher | |
Total Pages | 138 |
Release | 1999 |
Genre | Accounting |
ISBN |
Entity and Display
Title | Entity and Display PDF eBook |
Author | United States. Federal Accounting Standards Advisory Board |
Publisher | |
Total Pages | 60 |
Release | 1995 |
Genre | Administrative agencies |
ISBN |
Accounting for Selected Assets and Liabilities
Title | Accounting for Selected Assets and Liabilities PDF eBook |
Author | United States. Federal Accounting Standards Advisory Board |
Publisher | |
Total Pages | 68 |
Release | 1993 |
Genre | Accounting |
ISBN |