Skip to Content

Notice

Codification of Accounting and Financial Reporting Standards Contained in the AICPA Statements on Auditing Standards

Document Details

Information about this document as published in the Federal Register.

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 31 U.S.C. 3511(d), the Federal Advisory Committee Act (Pub. L. 92-463), as amended, and the FASAB Rules of Procedure, as amended in April, 2004, notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has released the Exposure Draft on Subsequent Events: Codification of Accounting and Financial Reporting Standards Contained in the AICPA Statements on Auditing Standards.

The American Institute of Certified Public Accountants' (AICPA) Statements on Auditing Standards (SAS) AU section 560, Subsequent Events, includes accounting and financial reporting guidance that is not discussed in the authoritative literature that establishes accounting principles. The objective of the proposed Statement is to incorporate that guidance into the authoritative literature of the FASAB.

The Exposure Draft is available on the FASAB home page http://www.fasab.gov/​exposure.html. Copies can be obtained by contacting FASAB at (202) 512-7350.

Respondents are encouraged to comment on any part of the exposure draft. Written comments are requested by December 28, 2009, and should be sent to: Wendy M. Payne, Executive Director, Federal Accounting Standards Advisory Board, 441 G Street, NW., Suite 6814, Mail Stop 6K17V, Washington, DC 20548.

Start Further Info Start Printed Page 55552

FOR FURTHER INFORMATION CONTACT:

Wendy Payne, Executive Director, at (202) 512-7350.

Start Authority

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

End Authority Start Signature

Dated: October 23, 2009.

Charles Jackson,

Federal Register Liaison Officer.

End Signature End Further Info End Preamble

[FR Doc. E9-25998 Filed 10-27-09; 8:45 am]

BILLING CODE 1610-02-P