 | United States. General Accounting Office - Administrative agencies - 1997 - 64 pages
...allocation of resources among credit programs and between credit and other spending programs. GAO/AIMO 97-4H Debt Collection Summary of Efforts to Improve Debt...budget data for direct loans and loan guarantees. GAO Work on Federal Debt Collection GAO has issued numerous reports in the past on federal debt collection... | |
 | United States. Congress. House. Committee on Small Business - Business & Economics - 1998 - 198 pages
...in estimates over time for selected programs at five agencies as part of an assessment of the "See Statement of Federal Financial Accounting Standards...2, Accounting for Direct Loans and Loan Guarantees. August 23, 1993. These standards were developed by the Federal Accounting Standards Advisory Board... | |
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... recommendations by the Federal Accounting Standards Advisory Board (FASAB). The revised standards are consistent with provisions of the Federal Credit Reform Act, and require that direct and guaranteed loans be accounted for on a present value basis,... 