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DODD 7000.14-R VOL 6B CHAP 11
REQUIRED SUPPLEMENTARY STEWARDSHIP INFORMATION REPORTING
Organization:
DODD - DoD Directives Service
Year: 2011
Abstract: All Federal agencies are required to report RSSI. Certain stewardship investments have been designated as RSSI and are defined in the Office of Management and Budget (OMB) Circular A-136, Financial Reporting Requirements (Circular A-136).
Purpose
This chapter provides the Department of Defense (DoD) guidance and instructions for preparing and reporting Required Supplementary Stewardship Information (RSSI). The stewardship objective of Federal financial reporting requires DoD to report on its stewardship over certain resources entrusted to it and certain responsibilities assumed by it that cannot be measured in traditional financial reports. These resources and responsibilities do not meet the criteria for assets and liabilities that are required to be reported in the financial statements but are important to understanding the operations and financial condition of DoD at the date of the financial statements and in subsequent periods.
Purpose
This chapter provides the Department of Defense (DoD) guidance and instructions for preparing and reporting Required Supplementary Stewardship Information (RSSI). The stewardship objective of Federal financial reporting requires DoD to report on its stewardship over certain resources entrusted to it and certain responsibilities assumed by it that cannot be measured in traditional financial reports. These resources and responsibilities do not meet the criteria for assets and liabilities that are required to be reported in the financial statements but are important to understanding the operations and financial condition of DoD at the date of the financial statements and in subsequent periods.
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DODD 7000.14-R VOL 6B CHAP 11
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| contributor author | DODD - DoD Directives Service | |
| date accessioned | 2017-09-04T15:10:57Z | |
| date available | 2017-09-04T15:10:57Z | |
| date copyright | 40848 | |
| date issued | 2011 | |
| identifier other | LSTFCFAAAAAAAAAA.pdf | |
| identifier uri | https://yse.yabesh.ir/std/handle/yse/9308 | |
| description abstract | All Federal agencies are required to report RSSI. Certain stewardship investments have been designated as RSSI and are defined in the Office of Management and Budget (OMB) Circular A-136, Financial Reporting Requirements (Circular A-136). Purpose This chapter provides the Department of Defense (DoD) guidance and instructions for preparing and reporting Required Supplementary Stewardship Information (RSSI). The stewardship objective of Federal financial reporting requires DoD to report on its stewardship over certain resources entrusted to it and certain responsibilities assumed by it that cannot be measured in traditional financial reports. These resources and responsibilities do not meet the criteria for assets and liabilities that are required to be reported in the financial statements but are important to understanding the operations and financial condition of DoD at the date of the financial statements and in subsequent periods. | |
| language | English | |
| title | DODD 7000.14-R VOL 6B CHAP 11 | num |
| title | REQUIRED SUPPLEMENTARY STEWARDSHIP INFORMATION REPORTING | en |
| type | standard | |
| page | 11 | |
| status | Active | |
| tree | DODD - DoD Directives Service:;2011 | |
| contenttype | fulltext |