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FASAB

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FASAB ----------------------------------- ------------------------------ACCOUNTING FOR REVENUEANDOTHER FINANCING SOURCESAND CONCEPTS FOR RECONCILING BUDGETARY AND financial ACCOUNTINGStatement of Recommended Accounting Standards Number 7April 1996This is the original Standard file; please check for the most recent update in the FASAB Handbook at ________________________________________ ______________This is the original Standard file; please check for the most recent update in the FASAB Handbook at ________________________________________ ______________APPLICABILITY, MATERIALITY, AND TERMINOLOGYThese standards apply to general purpose financial reports Government reporting entities. These standards need not beapplied to immaterial items unless otherwise noted. Statement ofFederal financial Accounting Concepts No. 2 (SFFAC No.)

APPLICABILITY, MATERIALITY, AND TERMINOLOGY These standards apply to general purpose financial reports of U.S. Government reporting entities. These standards need …

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