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Purpose of the Current Text Volume II And Organization of the Current Text
In addition to the authoritative volume of Original Pronouncements, FASAB Staff provides a Current Text referred to as Volume II. Current Text presents the authoritative portions of the Original Pronouncements in a topical arrangement. For example, all the literature related to direct loans is presented together. The Current Text is a resource for preparers and auditors but is not an authoritative reference since it does not undergo Board level review for accuracy.
Organization of the Current Text
The Current Text combines the FASAB guidance according to the major subject areas to which they apply. The subject areas are arranged in alphabetical sections and each section of the Current Text has been designated with a corresponding alphanumeric code. The numeric part of the code has been arbitrarily selected to allow space for future subject areas. Each section includes the source of the guidance included as well as other related Volume II references.
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Latest accountant news in North Dakota and nationwide:
Jul 14, 2006 - Program Launch to Protect Senior Investors
Washington, D.C. - Securities and Exchange Commission Chairman Christopher Cox and North American Securities Administrator... Read more >
Apr 01, 2005 - Matters Can Be Referred To The AAPC By Its Members, OMB, GAO, Treasury
The AAPC encourages the submission of Federal accounting and auditing issues. Matters can be referred to the AAPC by ... Read more >
Mar 31, 2005 - Fasab Publishes Statement Of Federal Financial Accounting Standards 27 Identifying
The Chairman of the Federal Accounting Standards Advisory Board, David Mosso, announced today that the FASAB has issued St... Read more >
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