OFFICE
OF MANAGEMENT AND BUDGET
Amendments
to Accounting for Property, Plant, and Equipment - Definitional
Changes
AGENCY:
Office of Management and Budget.
ACTION:
Notice of Document Availability.
SUMMARY:
This Notice indicates the availability of the eleventh
Statement of Federal Financial Accounting Standards (SFFAS), "Amendments
to Accounting for Property, Plant, and Equipment - Definitional
Changes." The statement was recommended by the Federal Accounting
Standards Advisory Board (FASAB) and adopted in its entirety by
the Office of Management and Budget (OMB).
ADDRESSES:
Copies of SFFAS No. 11, "Amendments to Accounting for
Property, Plant, and Equipment - Definitional Changes," may be obtained
for $2.25 each from the Superintendent of Documents, Government
Printing Office, Washington, DC 20402-9325 (telephone 202-512-1800),
Stock No. 041-001-00519-6.
FOR
FURTHER INFORMATION CONTACT: James Short (telephone: 202-395-3124),
Office of Federal Financial Management, Office of Management and
Budget, 725 17th Street, NW, Room 6025, Washington, DC 20503.
SUPPLEMENTARY
INFORMATION: This Notice indicates the availability of
the eleventh Statement of Federal Financial Accounting Standards
(SFFAS), "Amendments to Accounting for Property, Plant, and Equipment
- Definitional Changes." The standard was recommended by the Federal
Accounting Standards Advisory Board (FASAB) and adopted in its entirety
by the Office of Management and Budget (OMB) on December 15, 1998.
Under
a Memorandum of Understanding among the General Accounting Office,
the Department of the Treasury, and OMB on Federal Government Accounting
Standards, the Comptroller General, the Secretary of the Treasury,
and the Director of OMB decide upon accounting principles and standards
after considering the recommendations of FASAB. After agreement
to specific principles and standards, a notice of document availability
is published in the Federal Register and distributed throughout
the Federal Government.
This
Notice is available on the OMB home page on the Internet which is
currently located at /OMB, under the caption "Federal Register
Submissions."
Norwood
Jackson, Jr.
Acting Controller
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