95-22766. Managerial Cost Accounting Concepts and Standards

[Federal Register Volume 60, Number 177 (Wednesday, September 13, 1995)]
[Notices]
[Page 47630]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-22766]



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OFFICE OF MANAGEMENT AND BUDGET


Managerial Cost Accounting Concepts and Standards

AGENCY: Office of Management and Budget.

ACTION: Notice of document availability.

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SUMMARY: This Notice indicates the availability of the fourth Statement 
of Federal Financial Accounting Standards, ``Managerial Cost Accounting 
Concepts and Standards for the Federal Government,'' adopted by the 
Office of Management and Budget (OMB). The 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 
Standards No. 4, ``Managerial Cost Accounting Concepts and Standards 
for the Federal Government,'' may be obtained for $7.50 each from the 
Superintendent of Documents, Government Printing Office, Washington, DC 
20402-9325 (telephone [phone]), Stock No. 041-001-00457-2.

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 fourth Statement of Federal Financial Accounting Standards, 
``Managerial Cost Accounting Concepts and Standards for the Federal 
Government.'' The standard was recommended by the Federal Accounting 
Standards Advisory Board (FASAB) in June 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. 95-22766 Filed 9-12-95; 8:45 am]
BILLING CODE 3110-01-P