Accounting for Social Insurance: Statement of Federal Financial Accounting211 Standards Number 17

摘要

The purpose of this statement is to establish standards for reporting information211u001eon social insurance programs that will assist users in evaluating operations and 211u001eaid in assessing the government's financial condition and the sufficiency of 211u001efuture budgetary resources to sustain program services and meet program 211u001eobligations as they come due. Social insurance programs were studied and analyzed 211u001eduring the Board's work on Statements of Federal Financial Accounting Standards 211u001e(SFFAS) No. 5, Accounting for Liabilities of the Federal Stewardship Reporting. 211u001eHowever, the Board decided to address the subject in a separate project.