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STATEMENT OF CHANGES IN NET POSITION

contributor authorDODD - DoD Directives Service
date accessioned2017-09-04T17:29:39Z
date available2017-09-04T17:29:39Z
date copyright05/01/2009
date issued2009
identifier otherCSTFCFAAAAAAAAAA.pdf
identifier urihttp://yse.yabesh.ir/std;quessionid=162s-Sta0/handle/yse/152713
description abstractThe requirements of this chapter apply to all reporting entities found in Chapter 1 of this volume. The SCNP reports the change in net position during the reporting period. Guidance from Office of Management and Budget (OMB) Circular A-136, Financial Reporting Requirements (Circular A-136) and Treasury Financial Manual, Volume 1, Part 2, Chapter 4700, Agency Reporting Requirements for the Financial Report of the United States Government (TFM) 2- 4700 are incorporated throughout this chapter.
Purpose.
This chapter prescribes the policy surrounding preparation of the Department of Defense (DoD) Statement of Changes in Net Position (SCNP). It provides details for the formatting required for the SCNP and line by line instructions for preparation of the Cumulative Results of Operations and Unexpended Appropriations sections.
languageEnglish
titleDODD 7000.14-R VOL 6B CHAP 6num
titleSTATEMENT OF CHANGES IN NET POSITIONen
typestandard
page15
statusActive
treeDODD - DoD Directives Service:;2009
contenttypefulltext


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