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AAPC SFFAS 50 Implementation Task Force …

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AAPC SFFAS 50 implementation task force meeting #4 Agenda May 3, 9:30 Introductions Discussion of Draft Technical Release (TR) o Alternative methods o Deemed cost methods Replacement cost Estimated historical cost Fair value o Land rights Reschedule next Task Force meeting to Monday, June 5, 2017 9:30 (The task Force could determine a meeting is not necessary and reviews be done electronically.) Allows proposed TR to meet the following proposed milestones: o A pre-ballot exposure draft is forwarded to the AAPC for a June meeting . o The AAPC would need to approve a pre-ballot / ballot draft at the June meeting tentatively scheduled for June 15.

AAPC SFFAS 50 Implementation Task Force Meeting #4 Agenda ... o The AAPC would need to approve a pre-ballot / ballot draft at the June ... Measurement of the Elements of Accrual-Basis Financial Statements in Periods After Initial Recording, par. 46. 4 Statement of Federal Financial Accounting Concepts (SFFAC) 7, ...

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The managerial cost accounting concepts and standards contained in this statement are aimed at providing reliable and timely information on the full cost of federal programs, their activities, and outputs.

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Overview of Federal Accounting Concepts and Standards

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