Status - FASAB
Page 2 - SFFAS 50 FASAB Handbook, Version 16 (06/17) SFFAS 50 Table Of Contents Page Summary 1 Introduction 3 Standards 5 Scope 5 Definitions 6 Amendments to SFFAS 6, Accounting for Property, Plant, and Equipment 6 Amendments to SFFAS 10, Accounting for Internal Use Software9 11 Amendments to SFFAS 23, Eliminating the Category National Defense Property, Plant, and
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files.fasab.govThe managerial cost accounting concepts and standards contained in this statement are aimed at providing reliable and timely information on the full cost of federal programs, their activities, and outputs.
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files.fasab.govSFFAS 5 Page 5 - SFFAS 5 FASAB Handbook, Version 17 (06/18) • Insurance and guarantee programs—All federal insurance and guarantee programs7 (except social insurance and loan guarantee programs8) should refer to SFFAS 51 for guidance. 7Social insurance in considered to be a separate progra m type not included within in surance and guar antee programs.