Standards & Guidance

The FASAB Handbook of Accounting Standards and Other Pronouncements, as Amended (Current Handbook)—an approximate 2,300-page PDF—is the most up-to-date, authoritative source of generally accepted accounting principles (GAAP) developed for federal entities. It is updated annually to incorporate pronouncements issued by FASAB through June 30 of each year. The annual update includes incorporating amendments within each previously issued pronouncement.

Documents for Comment

  • Leases: An Amendment of SFFAS 5 and SFFAS 6 due 1/6/2017
  • Tax Expenditures: Management’s Discussion … due 9/15/2016
  • Insurance Programs due 3/29/16
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