Other Reports and Documents

These reports and documents are unauthoritative and, in some cases, outdated. Therefore, they are available for historical reference and research purposes only.

They do not represent official FASAB pronouncements, but are the result of various research and task force proceedings that have been utilized by the Board to facilitate deliberations.

For the most up-to-date, authoritative source of federal accounting and reporting guidance, please visit the Standards and Guidance page.

December 2015ReportRecommendations to the FASAB for Developing Standards to Integrate Tax Expenditure Information into the Government-wide Financial Report (PDF)Presents the recommendations of the Tax Expenditures Task Force
July 2011Other Reports and DocumentsRecords Retention Timeframes for Property, Plant, & Equipment Research Report (PDF)The report is intended for agency management as general guidance to assist with consistency across government regarding PP&E record retention. The report provides recommendations, but is not an authoritative source of generally accepted accounting principles.
May 2011ReportManagement’s Discussion and Analysis Best Practices Report (PDF)Provides excellent examples of selected sections of certain federal agencies’ fiscal year 2009 management’s discussion and analysis (MD&A) which the Accounting and Auditing Policy Committee believes effectively capture the key elements of the MD&A standards
December 2010ReportReport of the Financial Reporting Model Task Force (PDF)Communicates the Financial Reporting Model Task Force's recommendations to increase users' access to and understanding and use of financial information in the consolidated financial report (CFR) of the U.S. Government
October 2003ReportCapital and Operating Leases Research Report (PDF)Presents research on lease accounting under governmental (federal and state and local), nongovernmental, and international public sector accounting standards
June 2000Discussion paperNatural Resources Discussion Paper (PDF)Presents general reporting principles recommended by the Natural Resource Task Force for the development of a natural resources accounting standard
December 1996ReportOverview of Federal Accounting Concepts & Standards: Report #1 (PDF)Provides an overview to help agency managers and other interested parties understand the kinds of financial information that will be available under new FASAB reporting concepts and accounting standards as of September 30, 1996