Other Reports and Documents

The reports and documents below are the result of various research and task force proceedings; they have been presented to and used by the board to facilitate deliberations but do not represent official FASAB pronouncements.  These reports and documents are unauthoritative and, in some cases, outdated; they have been made available for historical reference and research purposes only.  For the most current and up-to-date source of official FASAB accounting and reporting guidance for federal entities, please access the current version of The FASAB Handbook of Accounting Standards and Other Pronouncements, As Amended (FASAB Handbook).

Date Type Title Description
July 2011 Other Reports and Documents Records 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 2011 Report Management’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 2010 Report Report 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 2003 Report Capital 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 2000 Discussion paper Natural 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 1996 Report Overview 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