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the fasab handbook of accounting standards and other pronouncements

the fasab handbook of accounting standards and other pronouncements

ID：7286130

大小：8.28 MB

页数：2076页

时间：2018-02-10

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1、FASABFEDERALACCOUNTINGSTANDARDSADVISORYBOARDFASABHandbookofFederalAccountingStandardsandOtherPronouncements,asAmendedasofJune30,2012SFFAC1-7SFFAS1-43Interpretations1-7TechnicalBulletinsTechnicalReleases1-14StaffImplementationGuidanceContentsEncolsure1ForewordPrea

2、mbletoStatementsofFederalFinancialAccountingConceptsStatementofFederalStatementofFederalFinancialAccountingConcepts1:ObjectivesofFederalFinancialReportingFinancialAccountingStatementofFederalFinancialAccountingConcepts2:EntityandConceptsDisplayStatementofFederalF

3、inancialAccountingConcepts3:Management’sDiscussionandAnalysisStatementofFederalFinancialAccountingConcepts4:IntendedAudienceandQualitativeCharacteristicsfortheConsolidatedFinancialReportoftheUnitedStatesGovernmentStatementofFederalFinancialAccountingConcepts5:Def

4、initionsofElementsandBasicRecognitionCriteriaforAccrual-BasisFinancialStatementsStatementofFederalFinancialAccountingConcepts6:DistinguishingBasicInformation,RequiredSupplementaryInformation,andOtherAccompanyingInformationStatementofFederalFinancialAccountingConc

5、epts7:MeasurementoftheElementsofAccrual-BasisFinancialStatementsinPeriodsAfterInitialRecordingStatementofFederalStatementofFederalFinancialAccountingStandards1:AccountingforSelectedAssetsandLiabilitiesFinancialAccountingStatementofFederalFinancialAccountingStanda

6、rds2:AccountingStandardsforDirectLoansandLoanGuaranteesStatementofFederalFinancialAccountingStandards3:AccountingforInventoryandRelatedPropertyStatementofFederalFinancialAccountingStandards4:ManagerialCostAccountingStandardsandConceptsStatementofFederalFinancialA

7、ccountingStandards5:AccountingforLiabilitiesofTheFederalGovernmentStatementofFederalFinancialAccountingStandards6:AccountingforProperty,Plant,andEquipmentPageiFASABHandbook,Version11(06/12)ContentsStatementofFederalFinancialAccountingStandards7:AccountingforReven

8、ueandOtherFinancingSourcesandConceptsforReconcilingBudgetaryandFinancialAccountingStatementofFederalFinancialAccountingStandards8:SupplementaryStewardshipRepor

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