Transcription of FASAB
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FEDERAL ACCOUNTING STANDARDS ADVISORY BOARDFASABFASAB Handbook of Federal Accounting Standards andOther Pronouncements, asAmended as of June 30, 2013 SFFAC 1-7 SFFAS 1-44 Interpretations 1-7 Technical Bulletins Technical Releases 1-14 Staff Implementation GuidancePage iFASAB Handbook, Version 12 (06/13) ContentsEnclosure 1 ForewordPreamble to Statements of Federal Financial Accounting ConceptsStatement of Federal Financial Accounting Concepts Statement of Federal Financial Accounting Concepts 1: Objectives of Federal Financial ReportingStatement of Federal Financial Accounting Concepts 2: Entity and DisplayStatement of Federal Financial Accounting Concepts 3: Management s Discussion and AnalysisStatement of Federal Financial Accounting Concepts 4: Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States GovernmentStatement of Federal Financial Accounting Concepts 5: Definitions of Elements and Basic Recognition Criteria for Accrual-Basis Financi
Contents Page iv FASAB Handbook, Version 12 (06/13) Statement of Federal Financial Accounting Standards 33: Pensions, Other Retirement Benefits, and Other Postemployment Benefits: Reporting
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Evaluating Pension/OPEB Obligations Under, Evaluating Pension/OPEB Obligations Under Standard, PENSION AND OTHER POSTEMPLOYMENT, Government Finance Officers Association, PENSION AND OTHER POSTEMPLOYMENT BENEFIT, OFFICE OF THE ACTUARY, Other Postemployment, New York City, Pension and Other, Financial and Program Cost Accounting and, And other, General Purpose Checklist, Charter Township of Plymouth Wayne County