Amendments to Accounting for Property, Plant, and Equipment: Measurement and Reporting for Multi-use Heritage Assets : Amending SFFAS No. 6 and SFFAS No. 8, Accounting for Property, Plant, and Equipment, and Supplementary Stewardship Reporting |
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Common terms and phrases
Accounting for Property Accounting for Revenue Accounting Standards Advisory AMENDMENTS TO SFFAS assets in SFFAS assets is presented assets whose predominant balance sheet Basis for Conclusions Board believes capitalized and depreciated Concepts and Standards Cost Accounting Concepts cost of acquisition Dictionary for Accountants Exposure Draft fair value FASAB Federal Accounting Standards Federal Financial Accounting Federal Government Financial Accounting Standards financial statements Financing Sources full cost Glossary guidance on multi-use heritage assets reported INDIRECT COST Jefferson Memorial Kohler's Dictionary Managerial Cost Accounting MasterCard multi-use heritage assets note disclosure office building Paragraphs 48 paragraphs in SFFAS paragraphs supersede designated physical quantity Plant PP&E and depreciated predominant use notion proposed amendments recognition reconstruction of multi-use REFERENCE TO PARAGRAPHS remain in effect renovation replaces paragraph responsibility segment Standards Advisory Board standards for heritage standards for multi-use Standards in SFFAS Statement of Federal Superintendent of Documents supersede designated paragraphs supplemental stewardship reporting Supplementary Stewardship Reporting