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Overview of Federal Accounting Concepts and Standards (as of September 30, 1996).211 Reporting Relevant Financial Information

机译:联邦会计概念和标准概述(截至1996年9月30日).211报告相关财务信息

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We have prepared this overview to help agency managers and other interested211u001eparties understand the kinds of financial information that will be available 211u001eunder new reporting concepts and accounting standards developed by the Federal 211u001eAccounting Standards Advisory Board (FASAB). The preface highlights the 211u001eobjectives of federal financial reporting and the financial information to be 211u001ereported by federal agencies. Subsequent sections summarize each of the 211u001estatements of reporting concepts and accounting standards issued to date. These 211u001esections are organized as follows. The first three sections present FASAB's 211u001eoverall financial reporting conceptual framework, with the third section also 211u001ecovering managerial cost accounting standards.

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