Evaluation of Existing Standards

Evaluation of Existing Standards FASAB Contact: Melissa Batchelor, Assistant Director, batchelorm@fasab.gov, 202-512-5976 Project Summary In 2020, the Board agreed that the Evaluation of Existing Standards was to be replaced by the Technical Clarification of Existing Standards project. The change was made in conjunction with the addition of a new project—Reexamination project that will focus on… Read More

Non-Federal, Non-Entity Fund Balance with Treasury

Non-Federal, Non-Entity Fund Balance with Treasury FASAB Contact, Melissa Batchelor, batchelorm@fasab.gov, 202-512-5976 Technical Clarifications of Existing Standards (TCES) Project Description: Members of the Board and the federal financial management community have expressed a general concern that federal entity resources are increasingly constrained. Some believe the Board should evaluate existing requirements and eliminate any unnecessary requirements.… Read More

Debt Cancellation

Debt Cancellation FASAB Contact, Melissa Batchelor, batchelorm@fasab.gov, 202-512-5976 Technical Clarifications of Existing Standards (TCES) Project Description: Members of the Board and the federal financial management community have expressed a general concern that federal entity resources are increasingly constrained. Some believe the Board should evaluate existing requirements and eliminate any unnecessary requirements. When appropriate, the Board… Read More

February 2020 Briefing Materials

February 2020 Briefing Materials Agenda for February 26 – 27, 2020 (PDF) Tab A – Educational Session (PDF) Tab B – Reporting Model – Budgetary Information (PDF) Tab C – Reporting Model – MD&A (PDF) Tab D – Reporting Model – Note Disclosures (PDF) Tab F – Land (PDF) Tab G – Technical Clarifications –… Read More

February 2020 Briefing Materials

February 2020 Briefing Materials Agenda for February 26 – 27, 2020 (PDF) Tab A – Educational Session (PDF) Tab B – Reporting Model – Budgetary Information (PDF) Tab C – Reporting Model – MD&A (PDF) Tab D – Reporting Model – Note Disclosures (PDF) Tab F – Land (PDF) Tab G – Technical Clarifications –… Read More

Reporting Model Phase I: MD&A and Stewardship Investments Improvements

Reporting Model Phase I: MD&A and Stewardship Investments Improvements FASAB Contact: Ross Simms, simms@fasab.gov, 202-512-2512 Project Summary The Board agreed in April 2019 to a number of amendments to MD&A through the Risk Reporting and Reporting Model Phase I: MD&A and Stewardship Investments Improvements projects. The decision to merge the projects into the MD&A Amendments… Read More

June 2019 Briefing Materials

June 2019 Briefing Materials Agenda for June 26 – 27, 2019 (PDF) Tab A – Liability Interpretation (PDF) Tab B – Omnibus 2019 (PDF) Tab C – Materiality (PDF) Tab D – Land (PDF) Tab G – MD&A (PDF) Tab H – Reporting Model (PDF) Tab I – Intragovernmental Allowance (PDF) Tab J – Note Disclosure… Read More

April 2019 Briefing Materials

April 2019 Briefing Materials Agenda for April 24 – 25, 2019 (PDF) Tab A – Liability Interpretation (PDF) Tab B – Risk Reporting (PDF) Tab C – MD&A (PDF) Tab D – Land (PDF) Tab E – Materiality (PDF) Tab F – Three Year Plan Update (PDF) Tab H – Intragovernmental Allowance (PDF)

August 2018 Briefing Materials

Agenda for August 29-30, 2018 (PDF) Tab A – Assigning Liabilities (PDF) Tab B – Disclosures Task Force Report (PDF) Tab C – Land (PDF) Tab D – MD&A Improvements (PDF) Tab F – Measurement Uncertainty (PDF) Tab G – Materiality (PDF)  

AAPC Project Related to SFFAS 55, Amending Inter-entity Cost Provisions

AAPC: Accounting and Auditing Policy Committee AAPC Project Related to SFFAS 55, Amending Inter-entity Cost Provisions FASAB Contact, Melissa Batchelor, Assistant Director, batchelorm@fasab.gov, 202-512-5976 Project Objective Statement of Federal Financial Accounting Standards (SFFAS) 55, Amending Inter-entity Cost Provisions, amended SFFAS 4, Managerial Cost Accounting Standards and Concepts, and rescinded SFFAS 30, Inter-Entity Cost Implementation: Amending… Read More