- About
- Standards
- Board Activities
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- Concepts – The Financial Report
- Concepts – Federal Entity
- Deferral of the Transition to Basic Information for Long-Term Projections
- Investments and Other Equity Interests in Non-Federal Entities
- Leases
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- Performance Reporting
- Public Private Partnerships
- Reporting of Budgetary Information in Financial Reports
- Risk Assumed
- Statement of Net Cost
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- AICPA Omnibus
- Application of the Liability Definition
- Asbestos-Related Liabilities
- Concepts – Elements
- Concepts – Measurement Attributes
- Concepts – Objectives
- Deferred Maintenance & Asset Impairment
- Earmarked Funds (Evaluating Existing Standards)
- Estimating the Historical Cost of General Property, Plant, and Equipment
- FASB Reporting by Federal Entities
- Fiscal Sustainability Reporting: SFFAS 36
- Grant Programs: Accrual Estimates
- Heritage Assets and Stewardship Land
- Inter-Entity Costs
- Managerial Cost Accounting – Federal Reporting Model
- Reporting Changes in Assumptions and Other Issues
- Social Insurance
- Staff Implementation Guidance 31.1: Guidance for Implementation of Statement of Federal Financial Accounting Standards 31, Accounting for Fiduciary Activities
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Current Briefing Materials
This page contains briefing materials for the current board meeting and is updated bi-monthly in conjunction with FASAB board meetings. Materials are posted approximately ten days in advance of a board meeting. Items are identified by Tab here and on the agenda because the board members’ materials are organized in that manner. Beginning with calendar year 2011, the information on this page will be archived for each meeting and available through links on the Meetings page.
FASAB staff prepares briefing materials to facilitate discussion of issues at board meetings (please refer to the Meetings page for meeting dates, agendas, and minutes). This material is presented for discussion purposes only; it is not intended as authoritative views of FASAB or its staff. Official positions of the FASAB are determined only after extensive due process and deliberations.
Reporting Entity Comment Letter Binder (Letters 1-36, Received through July 16, 2013)
Tab A – Reporting Entity – Comment Letter Summary
Tab A2 – Reporting Entity Public Hearing
Tab B – Leases
Tab C – Reporting Entity – Threshold Issues
Tab D – Public-Private Partnerships
Tab E – Reporting Model
