Other Reports and Documents
These reports and documents are unauthoritative and, in some cases, outdated. Therefore, they are available for historical reference and research purposes only.
They do not represent official FASAB pronouncements, but are the result of various research and task force proceedings that have been utilized by the Board to facilitate deliberations.
For the most up-to-date, authoritative source of federal accounting and reporting guidance, please visit the Standards and Guidance page.
| Date | Type | Title | Description |
|---|---|---|---|
| December 2015 | Report | Recommendations to the FASAB for Developing Standards to Integrate Tax Expenditure Information into the Government-wide Financial Report (PDF) | Presents the recommendations of the Tax Expenditures Task Force |
| July 2011 | Other Reports and Documents | Records Retention Timeframes for Property, Plant, & Equipment Research Report (PDF) | The report is intended for agency management as general guidance to assist with consistency across government regarding PP&E record retention. The report provides recommendations, but is not an authoritative source of generally accepted accounting principles. |
| May 2011 | Report | Management’s Discussion and Analysis Best Practices Report (PDF) | Provides excellent examples of selected sections of certain federal agencies’ fiscal year 2009 management’s discussion and analysis (MD&A) which the Accounting and Auditing Policy Committee believes effectively capture the key elements of the MD&A standards |
| December 2010 | Report | Report of the Financial Reporting Model Task Force (PDF) | Communicates the Financial Reporting Model Task Force's recommendations to increase users' access to and understanding and use of financial information in the consolidated financial report (CFR) of the U.S. Government |
| October 2003 | Report | Capital and Operating Leases Research Report (PDF) | Presents research on lease accounting under governmental (federal and state and local), nongovernmental, and international public sector accounting standards |
| June 2000 | Discussion paper | Natural Resources Discussion Paper (PDF) | Presents general reporting principles recommended by the Natural Resource Task Force for the development of a natural resources accounting standard |
| December 1996 | Report | Overview of Federal Accounting Concepts & Standards: Report #1 (PDF) | Provides an overview to help agency managers and other interested parties understand the kinds of financial information that will be available under new FASAB reporting concepts and accounting standards as of September 30, 1996 |
