Financial Management Standards Board (FMSB)

The Financial Management Standards Board (FMSB) offers comments on issues that are being debated in the financial management world. Please refer to this page to view Exposure Draft comments.

Listed below are links you may click on to download the PDF files:

American Institute of Certified Professional Accountants (AICPA)

08/15/05	Statements on Auditing Standards (Exposure Drafts)
05/12/03	Communication of Internal Control Related Matters Noted in An Audit
04/24/03	Proposed Statements on Auditing Standards (SAS)
08/27/02	Auditing for Value Measurements and Disclosures
07/02/02	Omnibus - 2002 Exposure Draft
05/24/02	Consideration of Fraud in a Financial Statement Audit Exposure Draft
08/17/01	Audit Documentation

Federal Accounting Standards and Advisory Board (FASAB)

08/20/04	Deferral of the Effective Date of Reclassification of the Statement of Social Insurance:  Amending SFFAS Nos. 25 and 26
07/30/04	Inter-Entity Cost Implementation:  Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts
05/11/04	Presentation of Significant Assumptions for the Statement of Social Insurance: Amending SFFAS 25
12/19/03	Identifying and Reporting Earmarked Funds
11/26/03	Heritage Assets and Stewardship Land: Reclassification from Required Supplementary Stewardship Information
01/09/03	Accounting for Imputed Intradepartmental Costs: An Interpretation of SFFAS No. 4
07/02/02	Selected Standards for the Consolidated Financial Report of the U.S. Government ED
07/02/02	Target Audience & Qualitative Characteristics for the Consolidated Financial Report of the US Government ED
05/28/02	Reclassification of Stewardship Responsibilities & Eliminating the Current Service Assessment Exposure Draft
05/28/02	Eliminating the Categorical National Defense Property, Plant & Equipment Exposure Draft
07/31/03	Accounting for Fiduciary Activities
04/24/02	Assigning Costs & Liabilities to Agencies that Result from Legal Claims Against the Federal Government

General Accounting Office (GAO)

06/14/04	GAO/PCIE Financial Audit Manual (FAM)
04/24/02	Government Auditing Standards 2002 Revision Exposure Draft

Governmental Accounting Standards Board (GASB)

08/31/04	Net Assets Restricted by Enabling Legislation, an Amendment of GASB Statements No. 34 and No. 44 (Project No. 3-16)
04/22/04	Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions
02/26/04	Tobacco Settlement Recognition and Financial Reporting Entity Issues
02/27/03	Capital Asset Impairment Exposure Draft
09/24/02	Deposit and Investment Risk Disclosures, an amendment of GASB Statement No. 3
03/15/01	Basic Financial Statements and Management's Discussion and Analysis for State & Local Governments: Omnibus, Statements 21 & 34
10/19/01	The Financial Reporting Entity-Affiliated Organizations-An Amendment of GASB Statement 14

International Federation of Accountants (IFAC)

06/30/04	Revenue from Non-Exchange Transactions
06/30/04	Accounting for Social Policies of Governments
11/12/01	Exposure Draft 21 - Provisions, Contingent Liabilities & Contingent Assets
01/10/01	Property, Plant and Equipment, Draft 14

Joint Financial Management Improvement Project (JFMIP)

02/14/01

Core Competencies for Project Managers Implementing Financial Systems in the Federal Government

Office of Management and Budget (OMB)

01/29/02

Orange Book Exposure Draft

Links National Office Training Opportunities Privacy Policy

Copyright © 2009, Association of Government Accountants