Articles

FASAB members and staff periodically write articles for various publications.  A selection of the articles published is provided below, with the most recent listed first.  The information contained in these articles is the view of the authors; official positions of FASAB are determined only after extensive due process and deliberations.

Date Publication Title Author(s)
Fall 2012 AGA Journal HIG: It’s a Question of Performance (PDF) Tom Allen
Spring 2012 AGA Journal The Challenge for Standards Setters: The Data Iceberg (PDF) Tom Allen
Fall 2011 AGA Journal What Should be Included in the Financial Statements of our Nation’s Government? (PDF) Tom Allen
Spring 2011 AGA Journal FASAB: Stepping up to the Plate to Inform Fiscal Debate (PDF) Tom Allen
Spring 2011 AGA Journal Answering the Right Question at the Right Time: Why and How FASAB Added Fiscal Sustainability Information to Financial Reports (PDF) Wendy Payne
Fall 2010 AGA Journal FASAB at 20: Looking Back and Thinking Ahead (PDF) Tom Allen
Spring 2010 AGA Journal Long-Term Fiscal Fitness (PDF) Tom Allen
Spring 2010 AGA Journal Defining the Boundaries of the Federal Government Reporting Entity: FASAB is Laying the Chalk Lines of this Wide Field in its Federal Entity Project (PDF) Melissa Loughan
Winter 2009 AGA Journal The Federal Accounting Standards Advisory Board Already Is Independent (PDF) Hal Steinberg
Fall 2009 AGA Journal Standards-Setters’ Changes and Challenges (PDF) Tom Allen
Spring 2009 AGA Journal The Fiscal Report Card (PDF) Tom Allen
Winter 2008 AGA Journal The Government Management Reform Act of 1994: A Retrospective of Achievements and Remaining Challenges and a Look to the Future (PDF) Bob Dacey (co-authored with Jeff Steinhoff)
Fall 2008 AGA Journal Tremendous Accountability Opportunities on the Horizon (PDF) Tom Allen
Spring 2008 AGA Journal The Challenges of Standards-Setting (PDF) Tom Allen
Spring 2008 AGA Journal To Converge or Not to Converge? A question for modern-day standards-setters (PDF) Wendy Payne, Julia Ranagan
Fall 2007 AGA Journal FASAB Takes a Closer Look at Fiscal Sustainability (PDF) Tom Allen
Spring 2007 AGA Journal FASAB Business—Not So Usual (PDF) Tom Allen
Fall 2006 AGA Journal Back to the Future of Federal Accounting Standards-Setting (PDF) David Mosso
Spring 2006 AGA Journal FASAB—Major Progress After 15 Years, but Still a Long Way to Go (PDF) David Mosso
Fall 2005 AGA Journal Accrual Accounting and Social Security (PDF) David Mosso
November 2005 The Washington Connection FASAB at Fifteen (PDF) Melissa Loughan
Spring 2005 AGA Journal of Government Financial Management (AGA Journal) Introduction to FASAB (PDF) David Mosso