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What is the primary purpose of the Financial Accounting Standards Board FASB )?

The FASAB was established to recommend accounting and financial reporting standards fro governmental and nonprofits enterprises. The GASB requires supplementary information to be reported with its financial statements if it is essential to establish appropriate context for the financial statements and notes.

What is the purpose of the FASAB quizlet?

The FASAB was established in October 1990 by the Director of the Office of Management and Budget (OMB); the Secretary of the Treasury; and the Comptroller General, General Accounting Office (GAO) to consider and recommend accounting principles for the federal government.

When was FASAB established?

October 1990 Federal Accounting Standards Advisory Board / Founded

What is Federal accounting Standard Advisory Board Fasab Rule 56?

SFFAS 56 balances the need for financial reports to be publicly available with the need to prevent the disclosure of classified national security information or activities in publicly issued General Purpose Federal Financial Reports (GPFFRs).

What is the purpose of the FASB Technical Bulletin?

FASB Technical Bulletins are not expected to have a docHub impact on financial reporting in general. It provides guidance concerning the applications of FASB statements or APB Opinions when it does not conflict with any broad fundamental accounting principle.

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Why was the FASB created?

The mission of the FASB is to establish and improve standards of financial accounting and reporting that foster financial reporting by nongovernmental entities that provides decision-useful information to investors and other users of financial reports.

Why was the Fasab created?

The mission of the FASAB is to promulgate Federal accounting standards after considering the financial and budgetary information needs of citizens, congressional oversight groups, executive agencies, and the needs of other users of federal financial information.

What is the Fasab Handbook of accounting standards?

The FASAB Handbook of Accounting Standards and Other Pronouncements, as Amended (Current Handbook)an approximate 2,800-page PDFis the most up-to-date, authoritative source of generally accepted accounting principles (GAAP) developed for federal entities.

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