TAILIEUCHUNG - Federal Accounting Standards Advisory Board (FASAB): ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT

Restating and control firms appear very similar in the measurable degree of influence that the CEO exerts on the board. Panel D of Table 5 shows that the CEO chairs the board in about 64 percent (62 percent) of the restating (control) firms. The CEO’s median tenure on the board is 5 (7) years in restating (control) firms. The CEO belongs to the founding family in 26 percent (20 percent) of the firms in the two samples. The CEO appears to pick board members in 80 percent (82 percent) of the firms in the two groups. None of these differences are statistically significant | Accounting for property plant and equipment Federal Financial Accounting Standards no. 6 Federal Accounting Standards Advisory Board FASAB ACCOUNTING FOR PROPERTY PLANT AND EQUIPMENT Statement of Federal Financial Accounting Standards No. 6 JUNE 1996 GPO 041-001-00462-9 NOTE 1 THE FOOTNOTES INCLUDED IN THIS DOCUMENT ARE OFTEN CRITICAL TO UNDERSTANDING THE STANDARDS. DUE TO THE LIMITATIONS ON TEXT PRESENTATION THE FOOTNOTES ARE PRESENTED AS ENDNOTES. PLEASE BE SURE TO REFER TO THESE ENDNOTES AS YOU REVIEW THE STANDARDS. EXECUTIVE SUMMARY a This statement contains accounting standards for Federally owned property plant and equipment PP E deferred maintenance on PP E and cleanup costs. Each standard is summarized below. PROPERTY PLANT AND EQUIPMENT b The Federal Government s investment in PP E exceeds 1 trillion SEE NOTE 1 PP E used for many different purposes. PP E is defined as follows Tangible assets that 1 have an estimated useful life of 2 or more years 2 are not intended for sale in the ordinary course of business and 3 are intended to be used or available for use by the entity. c The diversity among Federal PP E creates a need for meaningful categories of PP E with different accounting standards for each category. The Board identifies four categories of PP E. The categories are - general PP E are PP E used to provide general government services or goods - Federal mission PP E are PP E exhibiting specific characteristics set by the Board - heritage assets are those assets possessing significant educational cultural or natural characteristics and - stewardship land SEE NOTE 2 . land other than that included in general PP E . d Complete accounting standards for general PP E are included in this document. e Federal mission PP E heritage assets and stewardship land are the subject of a project on Supplementary Stewardship Reporting. An exposure draft ED on this topic was issued in August 1995. The Supplementary Stewardship Reporting ED proposes accounting .

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• Organelles to Nucleus
• Retrograde Signaling
• Nucleic Acids
• Proteins and Enzymes
• Post Translational
• Nuclear Proteins
• BMC Genomics
• Nuclear envelope
• Eukaryotic supergroups
• Comparative genomics
• Peripherally associated proteins
• policy options are available
• sector availability
• equitable and sustainable
• Scientific reports
• scientific research
• molecular Biology
• metabolism
• Drosophila proteins
• biosynthesis
• BMC Cancer
• Gene silencing
• Long interspersed nuclear element 1
• Retinoblastoma proteins
• Remodeling deacetylase complex
• BMC Molecular and Cell Biology
• Nuclear body
• Salt stress
• Oxidative stress
• Caenorhabditis elegans
• Genome Biology
• Chromatin structure
• Nuclear periphery
• Plays critical roles
• Three dimensional organization
• Genomic DNA
• production linked