95-18043. Entity and Display Concepts Statement

[Federal Register Volume 60, Number 140 (Friday, July 21, 1995)]
[Notices]
[Page 37694]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-18043]



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

OFFICE OF MANAGEMENT AND BUDGET


Entity and Display Concepts Statement

AGENCY: Office of Management and Budget.

ACTION: Notice of document availability.

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

SUMMARY: This Notice indicates the availability of the second Statement 
of Federal Financial Accounting Concepts, ``Entity and Display,'' 
adopted by the Office of Management and Budget (OMB). The concept 
statement was recommended by the Federal Accounting Standards Advisory 
Board and adopted in its entirety by OMB.

ADDRESSES: Copies of the Statement of Federal Financial Accounting 
Concepts No. 2, ``Entity and Display,'' may be obtained for $3.75 each 
from the Superintendent of Documents, Government Printing Office, 
Washington, DC 20402-9325 (telephone: [phone]), Stock No. 041-001-
00456-1.

FOR FURTHER INFORMATION CONTACT: Ronald Longo (telephone: 202-395-
3993), Office of Federal Financial Management, Office of Management and 
Budget, 725-17th Street, N.W.--Room 6025, Washington, DC 20503.

SUPPLEMENTARY INFORMATION: This Notice indicates the availability of 
the second Statement of Federal Financial Accounting Concepts, ``Entity 
and Display.'' The concept statement was recommended by the Federal 
Accounting Standards Advisory Board (FASAB) in April 1995, and adopted 
in its entirety by the Office of Management and Budget (OMB).
    Under a Memorandum of Understanding among the General Accounting 
Office, the Department of the Treasury, and OMB on Federal Government 
Accounting Standards, the Comptroller General, the Secretary of the 
Treasury, and the Director of OMB decide upon principles and standards 
after considering the recommendations of FASAB. After agreement to 
specific principles and standards, they are to be published in the 
Federal Register and distributed throughout the Federal Government.
G. Edward DeSeve,
Controller.
[FR Doc. 95-18043 Filed 7-20-95; 8:45 am]
BILLING CODE 3110-01-P