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FASAB

FASAB ----------------------------------- ------------------------------ accounting FOR REVENUEANDOTHER FINANCING SOURCESAND CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTINGS tatement of Recommended accounting Standards Number 7 April 1996 This 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 TERMINOLOGYT hese 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.

fasab-----accounting for revenue and other financing sources and concepts for reconciling

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