DODD 7000.14-R VOL 1 CHAP 2

FEDERAL ACCOUNTING STANDARDS HIERARCHY

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