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The US Standard General Ledger (USSGL)

The cornerstone of financial systems


Issues Resolution Committee (IRC) Responses to Federal Accounting Standards Advisory Board (FASAB) Exposure Drafts

Updated October 22, 2002

The following documents represent the IRC's official responses to FASAB accounting related Exposure Drafts. Use the Adobe Acrobat Reader to read the PDF files. The Acrobat Reader is free to download and install.

IRC Response to the Exposure Draft of Credit Program Reconciliation and Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees in Statements of Federal Financial Accounting Standards No. 2 and No. 18
PDF PDF File    MS Word Word File

Accounting for Property, Plant, and Equipment
(Statement of Recommended Accounting Standard #6)
PDF PDF File    MS Word Word File

Supplementary Stewardship Reporting
(Statement of Recommended Accounting Standard #8)
PDF PDF File    MS Word Word File

Accounting for Revenue and Other Financing Sources
(Statement of Recommended Accounting Standard #7)
PDF PDF File    MS Word Word File

Managerial Cost Accounting System Requirements
PDF PDF File    MS Word Word File

Governmentwide Supplementary Stewardship Reporting Standards
PDF PDF File    MS Word Word File

Accounting for Internal Use Software Standards
PDF PDF File    MS Word Word File



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