[Federal Register Volume 73, Number 38 (Tuesday, February 26, 2008)]
[Notices]
[Page 10244]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 08-837]


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FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD


Notice of Issuance of Statement of Federal Financial Accounting 
Concepts (SFFAC) No. 5

AGENCY: Federal Accounting Standards Advisory Board.

ACTION: Notice of Issuance of Statement of Federal Financial Accounting 
Concepts (SFFAC) No. 5, Definition of Elements and Basic Recognition 
Criteria for Accrual-Basis Financial Statements.

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    Board Action: Pursuant to 31 U.S.C. 3511(d), the Federal Advisory 
Committee Act (Pub. L. No. 92-463), as amended, and the FASAB Rules of 
Procedure, as amended in April 2004, notice is hereby given that the 
Federal Accounting Standards Advisory Board (FASAB) has issued 
Statement of Federal Financial Accounting Concept 5, Definition of 
Elements and Basic Recognition Criteria for Accrual-Basis Financial 
Statements.
    Copies of the concept can be obtained by contacting FASAB at 202-
512-7350. The concept is also available on FASAB's home page http://www.fasab.gov/codifica.html.

FOR FURTHER INFORMATION CONTACT: Wendy M. Payne, Executive Director, 
441 G St., NW., Mail Stop 6K17V, Washington, DC 20548, or call (202) 
512-7350.

    Authority: Federal Advisory Committee Act, Pub. L. No. 92-463.

    Dated: February 20, 2008.
Charles Jackson,
Federal Register Liaison Officer.
[FR Doc. 08-837 Filed 2-25-08; 8:45 am]
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