- About
- Standards
- Board Activities
- Projects
- Active Projects
- 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
- Natural Resources
- Performance Reporting
- Public Private Partnerships
- Reporting of Budgetary Information in Financial Reports
- Risk Assumed
- Statement of Net Cost
- Archived Projects
- 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
- Stewardship Investments
- Active Projects
- Resources
- Technical Inquiries
- Newsroom
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 |
- 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
- Stewardship Investments
FASAB Contact
FASAB Staff
fasab@fasab.gov
202-512-7350
