منتديات لغاتى التعليمية - ممكن المساعده باسرع وقت؟؟؟؟؟؟

السلام عليكم ورحمة الله وبركاته

اخواني ممكن المساعده في ترجمة هذا النص واكون شاكرا لكم

Generally accepeted accunting princples for federal agencies

although accounting principles and standards were prescribed for many 2 of the general accounting office policy and procedures manual for federalnagencies not all federal agencies complied with that guidance financial systems used among and within federal federal departmentsand ager difficult to achieve uniform financial reporting and to educate and train cial managers.

to establish an improved and more generally accepted setting accounting principles and standars the three principal sponcipal sponsors sigined a memorandum of understanding in october 1990 creting accounting standards advisory board (FASAB). the nine-member adue process similar to that of FASB and GASB. initially the board members and three public members however effective june 30,2002 the tion is reversed in order to increase public input on federal accounting are standards. the members may serve tow five-year terms
according to OMB circular A-134 financial according principale dards(par.2)

the role of the FASAB is to deliberate upon and make recommendations to the principals on accounting principles and standards for the federal government agencies. the MOU (memorandum of understanding) states that if the principal whith the recommendations the comptroller general and the director of OMB publish the accounting principles and standards.

since its inception the FASAB has issued four statements of federal fin counting concepts (SFFAC) 30 statements of federal financial accounting (SFFAS) and sereral reports technical releases and interpretations. these collectively provide general and specific accounting and financial reporting on a variety of topics incluuding assets liabilities inventory and related proper erty plant and equipment revenues and other financial sources direct loans guarantees managerial cost accounting concepts and supplementary porting. this chapter provides only an overview of these standards detailed of the many complex issuse coverd by these standards is beyond the scope text the authoritative status of SFFAS is made clear by OMB circular A-134

SFFAS shall be considered generally accepted accounting priniples (GAAP) for agencies. agencies shall apply the SFFAS in preparing financial statements in acco whith the requirements of the chief financial officers act of 1990. auditors shall cor SFFAS as authoritative references when auditing financial statements.