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Federal Accounting Standards Advisory Board December 2, 2011 Memorandum To: Members of the Board Fro

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The document outlines the objectives and proposed changes for the government-wide portion of the Exposure Draft (ED) by the Federal Accounting Standards Advisory Board (FASAB). It focuses on approving modifications related to the identification of federal entities for inclusion in General Purpose Federal Financial Reports (GPFFR), emphasizing the need for clarity in titles, definitions, and reporting principles. Key discussions include distinguishing between core and non-core entities, addressing GAAP compliance, and ensuring comprehensive financial reporting that meets accountability standards for Congress and the President.

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What does the Federal Accounting Standards Advisory Board do?

The Federal Accounting Standards Advisory Board was created in October 1990 as a federal advisory committee charged with the purpose of developing accounting standards and principles for the United States Government.

What is the mission of the Federal Accounting Standards Advisory Board is to serve the public by improving?

Federal Accounting Standards Advisory Board (FASAB) is a U.S. Federal advisory committee. Its mission is to improve Federal financial reporting by issuing Federal financial accounting standards and providing guidance.

What is the purpose of the FASAB quizlet?

The purpose of the FASAB is to develop and issue federal accounting standards. The Board comprises ten members: two from the executive branch, two from the legislative, and six who are not employees of the federal government.

What is the difference between FASAB and FASB?

Is FASB the same as FASAB? No, the FASB is not the same as the FASAB. The Federal Accounting Standards Board (FASAB) is an advisory committee that develops accounting standards for government agencies. The FASB, on the other hand, develops accounting standards for public companies and nonprofit agencies following GAAP.

What is the Accounting Standards Board responsible for authorizing?

The Accounting Standards Board (AcSB) is an independent body with the authority to establish accounting standards for use by all Canadian entities outside the public sector.

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How many nonfederal individuals are members of the FASAB?

The Board has nine members three federal and six public or non-federal members. The head of each of FASABs three sponsoring agencies selects a federal member to serve on the Board and represent the agency without a fixed term.

How is the FASAB funded?

The work of the Financial Accounting Foundation (FAF), the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) is funded by a combination of publishing revenue, accounting support fees, and investment income.

What is the mission of the FASAB?

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.

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