TAILIEUCHUNG - Reporting Corrections of Errors and Changes in Accounting Principles - Amending SFFAS No. 7, Accounting for Revenue and Other Financing Sources

Common to these episodes is a struggle to manage tensions associated with the (long- term) movement of accountants into markets that have not been conventionally associated with their professional expertise and status. In different ways, the EC 8th Directive and the Financial Services Act had the unintended consequence of raising the visibility of accountants’ operation in a variety of arenas - notably, consultancy and the selling of financial services - operations that, potentially, unsettle or compromise the commonsense representation of their work as ‘independent’ and ‘expert’ . This pressure on the credibility of accountants has been increased by a. | Federal Accounting Standards Advisory Board Reporting Corrections of Errors and Changes in Accounting Principles Amending SFFAS No. 7 Accounting for Revenue and Other Financing Sources Statement of Federal Financial Accounting Standards No. 21 October 2001 THE FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD The Federal Accounting Standards Advisory Board FASAB or the Board was established by the Secretary of the Treasury the Director of the Office of Management and Budget OMB and the Comptroller General in October 1990. It is responsible for promulgating accounting standards for the United States Government. An accounting standard is typically formulated initially as a proposal after considering the financial and budgetary information needs of citizens including the news media state and local legislators analysts from private firms academe and elsewhere Congress Federal executives Federal program managers and other users of Federal financial information. The proposed standard is published in an Exposure Draft for public comment. A public hearing is sometimes held to receive oral comments in addition to written comments. The Board considers comments and decides whether to adopt the proposed standard with or without modification. The Board publishes adopted standards in a Statement of Federal Financial Accounting Standards. Additional background information is available from the FASAB Memorandum of Understanding among the General Accounting Office the Department of the Treasury and the Office of Management and Budget on Federal Government Accounting Standards and a Federal Accounting Standards Advisory Board. Amended October 1 1999. Mission Statement Federal Accounting Standards Advisory Board Federal Accounting Standards Advisory Board 441 G Street NW Suite 6814 Mailstop 6K17V Washington DC 20548 Telephone 202 512-7350 Fax 202 512-7366 EXECUTIVE SUMMARY 1 EXECUTIVE SUMMARY I. This Statement amends the standard on Prior Period Adjustments .

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