Amendments to Accounting for Property, Plant, and Equipment. Measurement and211 Reporting for Multi-Use Heritage Assets. Amending SFFAS No. 6 and SFFAS No. 8. 211 Accounting for Property, Plant and Equipment and Supplementary Stewardship 211 Reporting. St

摘要

The purpose of this Statement is to amend certain standard for heritage assets in211u001eStatement of Federal Financial Accounting Standards No. 6, Accounting for 211u001eProperty, Plant, and Equipment, (SFFAS No. 6), which was issued in November 1995; 211u001eand, Statement of Federal Financial Accounting Standards No. 8, Supplementary 211u001eStewardship Reporting, (SFFAS No. 8), which was issued in June 1996. 211u001eSpecifically, the amendments affect accounting and reporting standards for 211u001eheritage assets that serve a dual purpose; that is, heritage asset that (1) have 211u001ea heritage characteristic, and (2) are used in general government operations.