The second will be held August 29 and 30 in the Washington, D.C. area. It will be held on September 24 and 25 in the Washington, D.C. area. For the benefit of people outside the Washington, D.C. area, the Workshops will also be held in the following cities. Each workshop carries 16 CPE's. Earlier adoption is encouraged.
Earlier implementation is encouraged.
This document is a conceptual statement on the objectives of financial reporting by the federal government. It focuses on the uses, user needs, and objectives of such reporting. Earlier implementation is encouraged. This document provides guidance on what would be encompassed by a Federal Government entity's financial report. The standards in this Statement will be effective for fiscal periods beginning after September 30, 1996.