DoD 7000.14-R

Department of Defense Financial Management Regulation (DoD FMR)

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Volume 6B Chapters

Form and Content of the Department of Defense Audited Financial Statements

Chapter 1 Introduction to the Form and Content of the Financial Statements (12 pages, 136 KB) January 2018
Chapter 2 General Instructions for the Financial Statements
(16 pages, 128 KB)
September 2016
Chapter 3 Agency Head Message, Management's Discussion and Analysis, Performance Section, Financial Section, and Other Accompanying Information (11 pages, 112 KB) January 2018
Chapter 4 Balance Sheet (20 pages, 160 KB) November 2016
Chapter 5 Statement of Net Cost (12 pages, 144 KB) January 2018
Chapter 6 Statement of Changes in Net Position (12 pages, 120 KB) January 2018
Chapter 7 Statement of Budgetary Resources (17 pages, 208 KB) November 2016
Chapter 8 Archived  
Chapter 9 Archived  
Chapter 10 Notes to the Financial Statements (134 pages, 995 KB) April 2013
Chapter 11 Required Supplementary Stewardship Information Reporting (11 pages, 112 KB) January 2018
Chapter 12 Required Supplementary Information (7 pages, 72 KB) December 2016
Chapter 13 Adjustments, Eliminations, and Other Special Intragovernmental Reconciliation Procedures (10 pages, 96 KB) March 2012

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