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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 Wyoming and nationwide:
Apr 01, 2005 - Accounting for Fiduciary Activities
The objective of this proposed standard is to provide accounting and reporting guidance for fiduciary activities, and to d... Read more >
Apr 01, 2005 - 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 Vol... Read more >
Jan 01, 1900 - IRS Offers Settlements For Stock Option, Accounting Fraud
WASHINGTON The Internal Revenue Service today announced a settlement initiative for executives and companies that pa... Read more >
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