Implementation Guide to Statement of Financing in Statement of Federal Financial Accounting Standards 7, 'Accounting for Revenue and Other Financial Sources: Detailed Information on the Statement of Financing'

摘要

This implementation guide provides detailed information about the statement of financing in the Federal Accounting Standards Advisory Board (FASABThe Board) Statement on Federal Financial Accounting Standards (SFFAS) No. 7, Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting (SFFAS 7). It is organized by the following sections: Background of the statement; Basic construction of the statement; Explanation of lines on the illustrative format of the statement provided by the Office of Management and Budget (OMB); and Additional illustrative items.