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Notice

New Exposure Draft Inter-Entity Cost Implementation: Amending SFFAS 4, Managerial Cost Accounting Standards and Concept and Research Report on Capital and Operating Leases

A Notice by the Federal Accounting Standards Advisory Board on 05/14/2004

Document Details

Information about this document as published in the Federal Register.

Printed version:
PDF
Publication Date:
05/14/2004
Agency:
Federal Accounting Standards Advisory Board
Document Type:
Notice
Document Citation:
69 FR 26824
Page:
26824 (1 page)
Document Number:
04-10929
Document Details
Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

Start Preamble

AGENCY:

Federal Accounting Standards Advisory Board.

ACTION:

Notice.

Board Action: Pursuant to the Federal Advisory Committee Act (Pub. L. 92-463), as amended, and the FASAB Rules of Procedure, as amended in October, 1999, notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has published a new exposure draft, Inter-Entity Cost Implementation: Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts and a Research Report on Capital and Operating Leases.

A summary of the proposed statement follows:

On April 26, 2004, the Federal Accounting Standards Advisory Board (FASAB) released for public comment an exposure draft (ED), Inter-Entity Cost Implementation: Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts. The proposed standard would require full implementation of the inter-entity cost provision in Statement of Federal Financial Accounting Standards (SFFAS) 4, Managerial Cost Accounting Standards and Concepts.

The exposure draft is available on the FASAB home page http://www.fasab.gov/​exposure draft.htm. Copies can be obtained by contacting FASAB at (202) 512-7350, or comesw@fasab.gov.

Respondents are encouraged to comment on any part of the exposure draft. Written comments are requested by July 31, 2004, and should be sent to: Wendy M. Comes, Executive Director, Federal Accounting Standards Advisory Board, 441 G Street, NW., Suite 6814, Mal Stop 6K17V, Washington, DC 20548.

A summary of the research report follows:

The objective of the research report is to develop a summary paper that permits staff and the Board to familiarize themselves with lease accounting under FASAB, FASB, GASB and international public sector accounting standards, and to familiarize them with global issues related to lease accounting. The report will also be used to aid in determining if new uses of leases by Federal entities create different and/or more urgent needs for FASAB guidance. An electronic version of the research report is available on the World Wide Web at http://www.fasab.gov/​reports.html.

Start Further Info

FOR FURTHER INFORMATION CONTACT:

Wendy Comes, Executive Director, 441 G Street, NW., Washington, DC 20548, or call (202) 512-7350.

Start Authority

Authority: Federal Advisory Committee Act, Pub. L. 92-463.

End Authority Start Signature

Dated: May 10, 2004.

Wendy M. Comes,

Executive Director.

End Signature End Further Info End Preamble

[FR Doc. 04-10929 Filed 5-13-04; 8:45 am]

BILLING CODE 1610-01-M

Published Document