FASAB
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. 2),Entity and Display, lists criteria for defining Governmentreporting entities.
statement of federal financial accounting standards number 7 preface..... i executive summary..... 1 accounting standards for revenue and other financing sources ..
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