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| Budget and Accounting Transparency Act of 2014 (H.R. 1872; 113th Congress) ： ウィキペディア英語版 |
Budget and Accounting Transparency Act of 2014
The Budget and Accounting Transparency Act of 2014 () is a bill that would modify the budgetary treatment of federal credit programs.〔 The bill would require that the cost of direct loans or loan guarantees be recognized in the federal budget on a fair-value basis using guidelines set forth by the Financial Accounting Standards Board.〔 The bill would also require the federal budget to reflect the net impact of programs administered by Fannie Mae and Freddie Mac.〔 The changes made by the bill would mean that Fannie Mae and Freddie Mac were counted on the budget instead of considered separately and would mean that the debt of those two programs would be included in the national debt.〔 These programs themselves would not be changed, but how they are accounted for in the United States federal budget would be. The goal of the bill is to improve the accuracy of how some programs are accounted for in the federal budget.〔
The bill was introduced into the United States House of Representatives during the 113th United States Congress.
==Background==
This bill was introduced at the same time as the Pro-Growth Budgeting Act of 2013 (H.R. 1874; 113th Congress) and the Baseline Reform Act of 2013 (H.R. 1871; 113th Congress) as a package of budget reform bills.〔
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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