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
United States. Federal Accounting Standards Advisory Board, United States. Office of Management and Budget
Executive Office of the President, Office of Management and Budget, 1999 - Law - 19 pages
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Accounting for Property Accounting for Revenue Accounting Standards Advisory amend certain standards AMENDMENTS TO SFFAS APPENDIX assets is presented Assets Minimum Reporting assets whose predominant balance sheet beneﬁts Board believes capitalized and depreciated Concepts and Standards Cost Accounting Concepts cost of acquisition deﬁned Dictionary for Accountants DIRECT COST Exposure Draft fair value FASAB Federal Accounting Standards Federal Financial Accounting Federal Government Financial Accounting Standards ﬁnancial statements Financing Sources full cost Govemment heritage assets reported identiﬁed incidental ofﬁce Jefferson Memorial Kohler’s Dictionary Managerial Cost Accounting modiﬁcation multi-use heritage assets note disclosure ofﬁce building operations be accounted paragraph 59 paragraphs in SFFAS physical quantity Plant PP&E and depreciated predominant use notion proposed amendments recognition reconstruction of multi-use remain in effect renovation replaces paragraph reporting for heritage responsibility segment SFFAS N speciﬁcally Standards Advisory Board standards for heritage Standards in SFFAS Statement of Federal Superintendent of Documents supplemental stewardship reporting Supplementary Stewardship Reporting