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DODD 7000.14-R VOL 1 CHAP 2
FEDERAL ACCOUNTING STANDARDS HIERARCHY
Organization:
DODD - DoD Directives Service
Year: 2011
Abstract: Purpose
A. This chapter includes the Federal Accounting Standards Advisory Board (FASAB) hierarchy of accounting principles and standards. These standards are used to promulgate DoD accounting and financial reporting policy within the Department of Defense (DoD) Financial Management Regulation (FMR). The purpose of these principles and standards is to improve the usefulness of federal financial reports.
B. The provisions of this chapter apply to all DoD Components, including the Defense Working Capital Fund activities. However, this chapter does not apply to Nonappropriated Fund (NAF) accounting. NAF accounting policies are inVolume 13 of this Regulation.
C. Interim policies and guidance issued by the Office of the Under Secretary of Defense (Comptroller) (OUSD(C)) through various memoranda can be found on the OUSD(C) DoD FMR website above each related volume. Such interim guidance will be incorporated into the DoD FMR once it is finalized.
A. This chapter includes the Federal Accounting Standards Advisory Board (FASAB) hierarchy of accounting principles and standards. These standards are used to promulgate DoD accounting and financial reporting policy within the Department of Defense (DoD) Financial Management Regulation (FMR). The purpose of these principles and standards is to improve the usefulness of federal financial reports.
B. The provisions of this chapter apply to all DoD Components, including the Defense Working Capital Fund activities. However, this chapter does not apply to Nonappropriated Fund (NAF) accounting. NAF accounting policies are inVolume 13 of this Regulation.
C. Interim policies and guidance issued by the Office of the Under Secretary of Defense (Comptroller) (OUSD(C)) through various memoranda can be found on the OUSD(C) DoD FMR website above each related volume. Such interim guidance will be incorporated into the DoD FMR once it is finalized.
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DODD 7000.14-R VOL 1 CHAP 2
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| contributor author | DODD - DoD Directives Service | |
| date accessioned | 2017-09-04T17:54:14Z | |
| date available | 2017-09-04T17:54:14Z | |
| date copyright | 01/01/2011 | |
| date issued | 2011 | |
| identifier other | FGTFCFAAAAAAAAAA.pdf | |
| identifier uri | http://yse.yabesh.ir/std;jsery=autho16/handle/yse/177392 | |
| description abstract | Purpose A. This chapter includes the Federal Accounting Standards Advisory Board (FASAB) hierarchy of accounting principles and standards. These standards are used to promulgate DoD accounting and financial reporting policy within the Department of Defense (DoD) Financial Management Regulation (FMR). The purpose of these principles and standards is to improve the usefulness of federal financial reports. B. The provisions of this chapter apply to all DoD Components, including the Defense Working Capital Fund activities. However, this chapter does not apply to Nonappropriated Fund (NAF) accounting. NAF accounting policies are inVolume 13 of this Regulation. C. Interim policies and guidance issued by the Office of the Under Secretary of Defense (Comptroller) (OUSD(C)) through various memoranda can be found on the OUSD(C) DoD FMR website above each related volume. Such interim guidance will be incorporated into the DoD FMR once it is finalized. | |
| language | English | |
| title | DODD 7000.14-R VOL 1 CHAP 2 | num |
| title | FEDERAL ACCOUNTING STANDARDS HIERARCHY | en |
| type | standard | |
| page | 6 | |
| status | Active | |
| tree | DODD - DoD Directives Service:;2011 | |
| contenttype | fulltext |