The Federal Accounting Standards Advisory Board FASAB Update 2007 PCIE / GAO Financial Statement Audit Roundtable February 28, 2007 Wendy Comes, CGFM,

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Presentation transcript:

The Federal Accounting Standards Advisory Board FASAB Update 2007 PCIE / GAO Financial Statement Audit Roundtable February 28, 2007 Wendy Comes, CGFM, CPA

Disclaimer Views expressed are those of the speaker. The Board expresses its views in official publications.

Recent Activity – Standards Completed in FY 2005:Completed in FY 2005: –Inter-entity costing (FY 2009) –Stewardship Land and Heritage Assets (FY 2009) –Earmarked Funds (FY 2006) Completed in FY 2006:Completed in FY 2006: –Fiduciary Activities (FY 2009) –Consolidated Financial Report Requirements (FY 2006) –Technical Bulletin on Asbestos-Related Cleanup Costs Under Review –interpretation regarding remanufactured assetsUnder Review –interpretation regarding remanufactured assets

Recent Requests for Comment Elements of Accrual-Basis Financial StatementsElements of Accrual-Basis Financial Statements Accounting for Social Insurance, Preliminary ViewsAccounting for Social Insurance, Preliminary Views AAPC – Clarifying Accounting for Space Exploration EquipmentAAPC – Clarifying Accounting for Space Exploration Equipment

Soon to Be Exposed Exposure Drafts currently in progress:Exposure Drafts currently in progress: –Natural Resources (Oil and Gas) –AAPC – Inter-entity Costs –AAPC – Stewardship Land and Heritage Assets

FASAB On-Line Resources –All exposure drafts and final pronouncements. –Electronic mailing list for updates including newsletter and requests for comment. –Active project pages including briefing materials.