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Statement of federal financial accounting standards (sffas) sffas 1:
Statement of federal financial accounting standards. Accounting for direct loans and loan guarantees (pdf) sffas 3: Standards in a statement of federal financial accounting standards. The secretary of the treasury, the director of the office of management and budget (omb), and the comptroller general of the united states established the.
This statement amends statement of federal financial accounting standards (sffas) 6, accounting for property, plant, and equipment, sffas 10, accounting for internal. Sffas 1 accounting for selected assets and liabilities sffas 2 accounting for direct loans and loan guarantees sffas 3 accounting for inventory and related property. Additional background information is available from the fasab:
Reporting entity status summary this statement establishes principles to include organizations for which. Authoritative guidance on the display (format) of financial reports prepared pursuant to the chief financial officers act of 1990, as. Statement of federal financial accounting standards 2:
The board approved proposed sffas 54, leases: Statement of financial accounting standards no. Federal government accounting standards and a federal accounting standards advisory.
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The fasb accounting standards codification ® is the single official source of authoritative, nongovernmental u.s. Accounting for direct loans and loan guarantees status summary the statement provides accounting standards. Statement of federal financial accounting standards 47:
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The fasb establishes and improves standards of financial accounting and reporting that foster financial reporting by nongovernmental entities that provides. Accounting for inventory and related property (pdf). Implementation guides to sffas 7.
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