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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.

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 | MS Word

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

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

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

Managerial Cost Accounting System Requirements
PDF | MS Word

Governmentwide Supplementary Stewardship Reporting Standards
PDF | MS Word

Accounting for Internal Use Software Standards
PDF | MS Word

Last modified 12/18/18