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. Earlier implementation is encouraged. The accounting standards presented in this Statement become effective beginning after September 30, 1996. Earlier implementation is encouraged.