Notice of Issuance of Interpretation 11, Debt Cancellation: An Interpretation of SFFAS 7, Paragraph 313

---
identifier: "/us/fr/2021-26296"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Notice of Issuance of Interpretation 11, Debt Cancellation: An Interpretation of SFFAS 7, Paragraph 313"
title_number: 0
title_name: "Federal Register"
section_number: "2021-26296"
section_name: "Notice of Issuance of Interpretation 11, Debt Cancellation: An Interpretation of SFFAS 7, Paragraph 313"
positive_law: false
currency: "2021-12-03"
last_updated: "2021-12-03"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Federal Accounting Standards Advisory Board"
document_number: "2021-26296"
document_type: "notice"
publication_date: "2021-12-03"
agencies:
  - "Federal Accounting Standards Advisory Board"
fr_citation: "86 FR 68661"
fr_volume: 86
fr_action: "Notice."
---


#  Notice of Issuance of Interpretation 11, Debt Cancellation: An Interpretation of SFFAS 7, Paragraph 313

**AGENCY:**

Federal Accounting Standards Advisory Board.

**ACTION:**

Notice.

**SUMMARY:**

Notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has issued Interpretation of Federal Financial Accounting Standards 11, *Debt Cancellation: An Interpretation of SFFAS 7, Paragraph 313.*

**ADDRESSES:**

The issuance is available on the FASAB website at *https://fasab.gov/accounting-standards/.* Copies can be obtained by contacting FASAB at (202) 512-7350.

**FOR FURTHER INFORMATION CONTACT:**

Ms. Monica R. Valentine, Executive Director, 441 G Street NW, Suite 1155, Washington, DC 20548, or call (202) 512-7350.

*Authority:* 31 U.S.C. 3511(d), the Federal Advisory Committee Act, as amended (5 U.S.C. app.), and the FASAB Rules of Procedure, as amended in October 2010.

Dated: November 29, 2021.

Monica R. Valentine,

Executive Director.