Accounting For Selectedets And Liabilities Pdf Results. Contents page ii fasab handbook, version statement of federal financial accounting standards accounting for revenue and other financing ..If the result for a particular tax jurisdiction is a net credit balance, then a net deferred tax liability is reported. A bank may report a net deferred tax debit, oret, 85-4, Accounting for Purchases of Life Insurance, and. Emerging Issues Task Force Issue No. 06-5, Accounting for Purchases of Life Insurance - Determining the .Liabilities Section 220 . Table of Contents. Introduction. 1. Otherets. 1. Other Liabilities. 6. Examination Procedures. 9. Internal Control Questionnaire. 13. Verification "Otherets," as used in this section, includes all balance sheetet accounts not covered As a result of the review process, the OCC issues an..Statement of Federal Financial Accounting Standards. Number 5. September Handbook at /pdffiles/handbook_sffas_5.pdf. sacrifice of resources as a result of past transactions or events. [FN 1:Liabilities recognized according to the standards in this. Statement include both liabilities covered by budgetary .