Briefing Materials

FASAB staff prepares briefing materials to facilitate discussion of issues at Board meetings. This material is organized by topic and presented for discussion purposes only; it is not intended as an authoritative view of FASAB or its staff. FASAB’s official position is determined only after extensive due process and deliberation.

Materials are updated bimonthly, approximately ten days in advance of a Board meeting.

Briefing materials will not be available for observers at the meeting. Observers desiring hard copies of Board materials should print them out prior to the meeting. For those interested in observing one of these public meetings, please review information for observers.

• Agenda for February 25 – 26, 2025 meeting
• Topic A – Software Technology
• Topic B – Intangible Assets
• Topic C.1 – Leases Education Session: FY 2024 Reporting Results
• Topic C.2 – Leases Education Session: Technical Inquiry Data Analysis
• Topic D – GAO Audit Update on SFFAS 59
• Topic E – MD&A Implementation Guidance
• Topic F – Direct Loan/Loan Guarantee Disclosures
• Topic G – Commitments
• Topic H – Mid-Fiscal Year Technical Agenda & Annual Report Comments
• Topic I – FY 2024 FRUSG Briefing
• Topic J – Non-agenda Project Updates