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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. These documents are available in Portable Document Format (pdf) and MS Word. Use the Adobe Acrobat Reader to read 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
Portable Document FormatPDF File    MS Word FileWord File

Accounting for Property, Plant, and Equipment
(Statement of Recommended Accounting Standard #6)
Portable Document FormatPDF File    MS Word FileWord File

Supplementary Stewardship Reporting
(Statement of Recommended Accounting Standard #8)
Portable Document FormatPDF File    MS Word FileWord File

Accounting for Revenue and Other Financing Sources
(Statement of Recommended Accounting Standard #7)
Portable Document FormatPDF File    MS Word FileWord File

Managerial Cost Accounting System Requirements
Portable Document FormatPDF File    MS Word FileWord File

Governmentwide Supplementary Stewardship Reporting Standards
Portable Document FormatPDF File    MS Word FileWord File

Accounting for Internal Use Software Standards
Portable Document FormatPDF File    MS Word FileWord File


   Last Updated:  March 14, 2014