Dod 7000.14-R Financial Management Regulation Volume 6B, Chapter 10 * March 2020
DoD 7000.14-R Financial Management Regulation Volume 6B, Chapter 10 * March 2020 VOLUME 6B, CHAPTER 10: “NOTES TO THE FINANCIAL STATEMENTS” SUMMARY OF MAJOR CHANGES All changes are denoted by blue font. Substantive revisions are denoted by an asterisk (*) symbol preceding the section, paragraph, table, or figure that includes the revision. Unless otherwise noted, chapters referenced are contained in this volume. Hyperlinks are denoted by bold, italic, blue, and underlined font. The previous version dated November 2018 is archived. PARAGRAPH EXPLANATION OF CHANGE/REVISION PURPOSE Reordered, retitled, and disaggregated notes to more closely follow the order used in Office of Management and Budget All (OMB) Circular A-136, Financial Reporting Requirements, Revision dated June 28, 2019. Streamlined language and notes throughout. Revised the title of the Federal Accounting Standards 100202 Advisory Board Handbook containing U.S. Generally Revision Accepted Accounting Principles. 100202, Revised the title of Note 1 from “Significant Accounting 1004, Policies,” to “Summary of Significant Accounting Policies,” Revision Figure 10-1, to match OMB Circular A-136. 102604 Removed unnecessary abnormal balance guidance not 100308 required by OMB Circular A-136. Consolidated other Revision references to abnormal balance reporting for simplicity. Added a new paragraph consolidating references to the DoD Financial Reporting Guidance containing procedural 100309 Addition information used to produce the year-end notes to the financial statements. Revised the listing of significant accounting policies to align Figure 10-1 disclosures produced as part of the year-end financial Revision reporting process with OMB policy. 100602, Added line items to Note 3, “Fund Balance with Treasury” Revision Figure 10-3 (FBWT), used to report more detailed FBWT amounts.
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