Accounting for Fiduciary Activities (PDF).Inter-Entity Cost Implementation: Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts (PDF).Heritage Assets and Stewardship Land (PDF).Deferral of the Effective Date of Reclassification of the Statement of Social Insurance: Amending SFFAS 25 and 26 (PDF).Identifying and Reporting Funds from Dedicated Collections (PDF).Presentation of Significant Assumptions for the Statement of Social Insurance: Amending SFFAS 25 (PDF).Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment (PDF).Selected Standards for the Consolidated Financial Report of the United States Government (PDF).Eliminating the Category National Defense Property, Plant, and Equipment (PDF).Change in Certain Requirements for Reconciling Obligations and Net Cost of Operations, Amendment of SFFAS 7, Accounting for Revenue and Other Financing Sources (PDF).Reporting Corrections of Errors and Changes in Accounting Principles, Amendment of SFFAS 7, Accounting for Revenue and Other Financing Sources(PDF).Elimination of Certain Disclosures Related to Tax Revenue Transactions by the Internal Revenue Service, Customs, and Others, Amending SFFAS 7, Accounting for Revenue and Other Financing Sources (PDF).Technical Amendments to Accounting Standards For Direct Loans and Loan Guarantees in SFFAS 2 (PDF).Amendments to Accounting Standards For Direct Loans and Loan Guarantees in SFFAS No.Amendments to Accounting For Property, Plant, and Equipment-Measurement and Reporting for Multi-Use Heritage Assets: Amending SFFAS 6 and SFFAS 8 Accounting for Property, Plant, and Equipment and Supplementary Stewardship Reporting (PDF).Management’s Discussions and Analysis (PDF).Amendments to Deferred Maintenance Reporting Amending SFFAS 6, Accounting for Property, Plant and Equipment and SFFAS 8, Supplementary Stewardship Reporting (PDF).Deferral of Paragraph 65.2-Material Revenue-Related Transactions Disclosures (PDF).Recognition of Contingent Liabilities Arising from Litigation: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government (PDF). ![]() Amendments to Accounting for Property, Plant, and Equipment – Definitional Changes – Amending SFFAS 6 and SFFAS 8 Accounting for Property, Plant, and Equipment and Supplementary Stewardship Reporting (PDF).Accounting for Internal Use Software (PDF).Deferral of the Effective Date of Managerial Cost Accounting Standards for the Federal Government in SFFAS No.Supplementary Stewardship Reporting (PDF).Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting (PDF).Accounting for Property, Plant, and Equipment (PDF).Accounting for Liabilities of The Federal Government (PDF).Managerial Cost Accounting Standards and Concepts (PDF).Accounting for Inventory and Related Property (PDF).Accounting for Direct Loans and Loan Guarantees (PDF).Accounting for Selected Assets and Liabilities (PDF).Statement of Federal Financial Accounting Standards (SFFAS) Materiality: Amending Statement of Federal Financial Accounting Concepts (SFFAC) 1, Objectives of Federal Financial Reporting, and SFFAC 3, Management’s Discussion and Analysis (PDF).Measurement of the Elements of Accrual-Basis Financial Statements in Periods After Initial Recording (PDF).Distinguishing Basic Information, Required Supplementary Information, and Other Accompanying Information (PDF).Definitions of Elements and Basic Recognition Criteria for Accrual-Basis Financial Statements (PDF).Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government (PDF).Management’s Discussion and Analysis (PDF).Objectives of Federal Financial Reporting (PDF).The German subsidiary of a US-American group has to create financial statements according to German commercial law (Handelsgesetzbuch, HGB) as well as according to the accounting principles of the group (US GAAP). ![]() Parallel accounting enables you to perform valuations and closing operations for a company code based on the accounting principles of the group as well as additional accounting principles, such as local accounting principles. ![]() US GAAP: Accounting and Financial Close – Group Ledger US GAAP (2VA) IFRS: Accounting and Financial Close – Group Ledger IFRS (1GA) ![]() Local ledger: Accounting and Financial Close (J58) To set up financial reporting in your system based on the accounting principles mentioned above, in the scope setting phase of your implementation, choose one of the following scope items:
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