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United States General Accounting Office GAO March 1998 Report to the Congress_part2

Thảo luận và phân tích bằng miệng chuẩn bị theo quy định với FFAS. Các báo cáo trên cơ sở dồn tích, trừ khi có ghi chú khác. Như vậy giao dịch được ghi lại trong các hồ sơ kế toán khi các sự kiện bảo trợ cho ereign quyền hạn để nâng cao doanh thu và điều hành thương mại. Những quyền hạn không được phản ánh trong báo cáo sau đây, nhưng cần được xem xét trong một đánh giá toàn diện về tình trạng tài chính của Chính phủ. . | 4 Discussion and Analysis erally prepared in accordance with applicable FFAS. The statements are on the accrual basis unless otherwise noted. Thus transactions are recorded in the accounting records when the events giv- The accounting standards developed by FASAB are tailored to the Federal Government s unique characteristics and special needs. ing rise to the transactions occur rather than when cash is received or paid. By contrast the Federal budget is generally based on budgetary concepts and policies adopted by the Congress and the Executive branch which are generally on the cash basis. The most significant difference between FFAS and budgetary measures involves timing and other differences between the recognition and measurement of revenues and costs. For example accounting standards require recognition of liabilities for costs related to environmental clean-up when the events resulting in such costs occur. By contrast only the amounts expended currently are included as outlays in the budget. The effects of these differences are reflected in the Reconciliation of the Changes in Net Position to the Deficit on the Budgetary Basis which is presented in the supplementary section of these financial statements. These financial statements do not include information on natural resources depletable resources such as mineral deposits and petroleum or renewable resources such as timber because standards have not yet been recommended for recognizing and measuring these assets. Nor are values for stewardship land land not used in Government operations included in these financial statements information about the composition and quantity of such land is however reported in the stewardship section in accordance with FFAS. Finally a comprehensive assessment of the Government s financial status should recognize the Government s sov ereign powers to raise revenue and regulate commerce. These powers are not reflected in the following statements but should be considered in a .