Notice of Issuance of Federal Financial Accounting Technical Release 18, Implementation Guidance for Establishing Opening Balances

---
identifier: "/us/fr/2017-21593"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Notice of Issuance of Federal Financial Accounting Technical Release 18, Implementation Guidance for Establishing Opening Balances"
title_number: 0
title_name: "Federal Register"
section_number: "2017-21593"
section_name: "Notice of Issuance of Federal Financial Accounting Technical Release 18, Implementation Guidance for Establishing Opening Balances"
positive_law: false
currency: "2017-10-06"
last_updated: "2017-10-06"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Federal Accounting Standards Advisory Board"
document_number: "2017-21593"
document_type: "notice"
publication_date: "2017-10-06"
agencies:
  - "Federal Accounting Standards Advisory Board"
fr_citation: "82 FR 46809"
fr_volume: 82
fr_action: "Notice."
---


#  Notice of Issuance of Federal Financial Accounting Technical Release 18, Implementation Guidance for Establishing Opening Balances

**AGENCY:**

Federal Accounting Standards Advisory Board.

**ACTION:**

Notice.

Pursuant to 31 U.S.C. 3511(d), the Federal Advisory Committee Act (Pub. L. 92-463), as amended, and the FASAB Rules Of Procedure, as amended in October 2010, notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has issued Federal Financial Accounting Technical Release (TR) 18, *Implementation Guidance for Establishing Opening Balances.*

The Technical Release is available on the FASAB Web site at *http://www.fasab.gov/accounting-standards/* . Copies can be obtained by contacting FASAB at (202) 512-7350.

**FOR FURTHER INFORMATION CONTACT:**

Ms. Wendy M. Payne, Executive Director, 441 G Street NW., Mailstop 6H19, Washington, DC 20548, or call (202) 512-7350.

**Authority:**

Federal Advisory Committee Act, Pub. L. 92-463.

Dated: October 2, 2017.

Wendy M. Payne,

Executive Director.