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Status - FASAB
Statement of Federal Financial Accounting Standards 6: Accounting for Property, Plant, and Equipment Status Issued November 30, 1995. Effective Date For periods beginning after September 30, 1997. Interpretations and Technical TR 2, Determining Probable and Reasonable Estimate for Environmental Releases Liabilities in the Federal Government TR 13, Implementation Guide for Estimating the Historical Cost of General Property, Plant, and Equipment Affects None. Affected by sffas 10, paragraph 7, rescinds sffas 6, paragraphs 27 and 28, and sffas . 10, paragraphs 8-36 provide a comprehensive standard for accounting for internal use software. sffas 14, paragraphs 5-9, affect sffas 6, paragraphs 79-80, and 83-84 by changing certain section headings, deleting paragraph 79, and adding phrases to paragraphs 83-84.
SFFAS 6 - Page 1 FASAB Handbook, Version 14 (06/15) Statement of Federal Financial Accounting Standards 6: Accounting for Property, Plant, and Equipment
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FEDERAL ACCOUNTING STANDARDS ADVISORY, Federal Accounting Standards Advisory Board, Defense Finance and Accounting Service, Pensions, Other Retirement Benefits, and, Pensions, Other Retirement Benefits, and Other Postemployment, Article 5.--code of professional conduct, VA Financial Policies and Procedures