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Staff Implementation Guidance 31.1: Guidance for Implementation of Statement of Federal Financial Accounting Standards 31, Accounting for Fiduciary Activities
- Project Milestones
- Minutes of April 12, 2007 Public Meeting
- Draft Staff Implementation Guidance, Comments Requested by Dec. 3, 2008
- Final Staff Implementation Guidance 31.1
Comment Letters Received
| Number | Respondent(s) | Affiliation | Letter |
|---|---|---|---|
| 1 | Gordon Alston | Dept. of Commerce | PDF 231KB |
| 2 | Kristine Chadwick | SEC | PDF 282KB |
| 3 | Kathryn Gillis | DOD | PDF 287KB |
| 4 | Bob Childree | AGA FMSB | PDF 323KB |
| 5 | Dan Fletcher | CFO Council | PDF 348KB |
| 6 | Dan Fletcher | Dept. of Interior | PDF 309KB |
| 7 | Shaun McNamara | Dept. of Transportation | PDF 220KB |
- Application of the Liability Definition
- Concepts – Elements
- Concepts – Measurement Attributes
- Concepts – Objectives
- 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
- Reporting Changes in Assumptions and Other Issues
- Managerial Cost Accounting – Federal Reporting Model
- Social Insurance
- Staff Implementation Guidance 31.1: Guidance for Implementation of Statement of Federal Financial Accounting Standards 31, Accounting for Fiduciary Activities
FASAB Contact
Eileen Parlow
parlowe@fasab.gov
202-512-7356
