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SFAS No.162, the Accounting Standards Codification, is directed to:
Government Records
Government records consist of documents, files, and information created, maintained, and stored by government entities, serving as official evidence of governmental or administrative activities.
Access
The ability or right to enter, use, or obtain information or resources.
PR Professionals
Public Relations Professionals are tasked with managing the communication between an organization and its publics to build, maintain, and manage the organization's reputation.
Client Crisis
A situation where a client faces a significant problem or disaster that potentially damages their public image and requires immediate, strategic communication to manage.
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