[Federal Register Volume 74, Number 207 (Wednesday, October 28, 2009)]
[Notices]
[Pages 55551-55552]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-25998]


=======================================================================
-----------------------------------------------------------------------

FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD


Codification of Accounting and Financial Reporting Standards 
Contained in the AICPA Statements on Auditing Standards

AGENCY: Federal Accounting Standards Advisory Board.

ACTION: Notice.

-----------------------------------------------------------------------

    Board Action: Pursuant to 31 U.S.C. 3511(d), the Federal Advisory 
Committee Act (Pub. L. 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 released the 
Exposure Draft on Subsequent Events: Codification of Accounting and 
Financial Reporting Standards Contained in the AICPA Statements on 
Auditing Standards.
    The American Institute of Certified Public Accountants' (AICPA) 
Statements on Auditing Standards (SAS) AU section 560, Subsequent 
Events, includes accounting and financial reporting guidance that is 
not discussed in the authoritative literature that establishes 
accounting principles. The objective of the proposed Statement is to 
incorporate that guidance into the authoritative literature of the 
FASAB.
    The Exposure Draft is available on the FASAB home page http://www.fasab.gov/exposure.html. Copies can be obtained by contacting FASAB 
at (202) 512-7350.
    Respondents are encouraged to comment on any part of the exposure 
draft. Written comments are requested by December 28, 2009, and should 
be sent to: Wendy M. Payne, Executive Director, Federal Accounting 
Standards Advisory Board, 441 G Street, NW., Suite 6814, Mail Stop 
6K17V, Washington, DC 20548.

[[Page 55552]]


FOR FURTHER INFORMATION CONTACT: Wendy Payne, Executive Director, at 
(202) 512-7350.

    Authority: Federal Advisory Committee Act, Pub. L. 92-463.

    Dated: October 23, 2009.
Charles Jackson,
Federal Register Liaison Officer.
[FR Doc. E9-25998 Filed 10-27-09; 8:45 am]
BILLING CODE 1610-02-P