Reexamination of Existing Standards

FASAB Contact: Melissa Batchelor,, 202-512-5976

Research Objective:

Staff will research existing SFFASs and other pronouncements, as appropriate, and identify areas where clarification or amendments are needed. This research topic will address issues related to (1) inconsistencies with current practice, (2) confusion or difficulties applying requirements, (3) need for clarifications, and (4) usefulness of disclosures and other required information.  During the initial research phase, staff will perform an assessment of existing standards and develop options for Board consideration. 

History of Board Activities