tailieunhanh - ACCOUNTING PRINCIPLES, STANDARDS, AND REQUIREMENTS - Title 2 Standards Not Superceded by FASAB Issuances

There are a vast number of technologies and practices that can be employed to reduce GHG emissions for the purpose of generating offsets. In addition, GHG emissions can be offset through certain kinds of land use and forestry practices that remove CO2 from the atmosphere. According to a survey from 2006, projects involving land use and forestry practices are in fact the most common type being funded by voluntary offset purchases. 12 The next most common type of project involves renewable energy production, followed by demand-side energy efficiency improvements (Table 1). 13 The proportion of actual emission reductions or removals may be. | United States General Accounting Office GAO November 2001 ACCOUNTING PRINCIPLES STANDARDS AND REQUIREMENTS Title 2 Standards Not Superceded by FASAB Issuances GAO-02-248G PREFACE November 2001 Before 1991 accounting principles standards and related requirements for executive agencies were published in appendix 1 of Title 2 Accounting of the GAO Policy and Procedures Manual for Guidance of Federal Agencies 1 in accordance with 31 . 3511. The establishment of the Federal Accounting Standards Advisory Board FASAB in 1990 inaugurated a new process for developing and issuing accounting principles and standards. At the time of the creation of FASAB Title 2 contained 39 accounting standards. In March 1997 GAO published a compendium2 of FASAB s original standards and guidance which at that time had replaced all but 13 of the 39 Title 2 standards. Those 13 were to remain authoritative guidance until FASAB issued standards or guidelines superseding them in whole or in part. Since 1997 FASAB has continued its standards development work and in 2001 it issued an updated compendium containing the most current standards and guidance it has issued to date. The purpose of this update is to convey the status of the remaining 13 standards in Title 2 in light of the most recent compendium of FASAB standards and guidance. Based on the 2001 FASAB update we either 1 reprint the standards that remain in effect along with any updated citations to relevant guidance or 2 provide the citation of the current guidance replacing that standard. Of the 13 standards 7 have been superceded by FASAB statements and other guidance while the remaining 6 continue to be in effect. For the remaining 6 standards changes to the original text are italicized and deletions are indicated by strikeouts. This document is part of a series of documents we have issued to assist in improving or maintaining effective internal control financial management systems and financial reporting. A list of related products