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FASAB Annual Report For Fiscal Year Ended September 30, 2012

To bridge this gap, the UN Committee of Experts on Environmental-Economic Accounting decided in its June 2011 meeting to include experimental ecosystem accounts in the scope of the revision of the System of Environmental-Economic Accounts revision by 2013. In Europe, a project to test the feasibility of ecosystem capital accounts was launched by the EEA in 2010 in anticipation of such stakeholder demands. The experimental accounts framework presented in this report builds upon the experience gained in this feasibility study. It has also benefited from the reflections which have taken place in the UN SEEA revision process as well as from the European Union GDP and Beyond initiative and TEEB, The Economics of Ecosystems and. | FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Annual Report Fiscal Year Ended September 30 2012 Three-Year Plan Fiscal Years 2013-2015 Comments Requested by January 31 2013 Members Tom L. Allen Chairman Robert F. Dacey Government Accountability Office Norman Dong Office of Management and Budget Michael H. Granof Sam M. McCall Mark Reger Department of the Treasury D. Scott Showalter Graylin E. Smith Harold I. Steinberg Organization The Federal Accounting Standards Advisory Board FASAB or the board was established in October 1990 by three federal officials responsible for federal financial reporting the Secretary of the Treasury the Director of the Office of Management and Budget and the Comptroller General of the United States. These three officials possess legal authority under various laws to establish accounting and financial reporting standards for the federal government. Together they entered into and have periodically modified a memorandum of understanding creating the board as a federal advisory committee. Membership comprises individuals from each of the three federal agencies that established the board the sponsors and six non-federal individuals. Mission The FASAB serves the public interest by improving federal financial reporting through issuing federal financial accounting standards and providing guidance after considering the needs of external and internal users of federal financial information. The Mission Supports Public Accountability Financial reports which include financial statements prepared in conformity with generally accepted accounting principles are essential for public accountability and for an efficient and effective functioning of our democratic system of government. Thus the board plays a major role in fulfilling the government s responsibility to be publicly accountable. Federal financial reports should be useful in assessing 1 the government s accountability and its efficiency and effectiveness and 2 the economic political and social .