Locate SFFAS $24,$ selected standards for the consolidated financial report of the United State government.

a$.$ Read, then summarize the discussion in par$\mathrm{.}8$

b$.$ Using SFFAS $24$s Basis for Conclusions, describe one reason why the FASAB decided not to require budgetary information $($as required by SFFAS $7)$ to be reported in the CFR $($consolidated financial report of the U$.$S$.$ government$).$