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- Concepts – The Financial Report
- Concepts – Federal Entity
- Deferral of the Transition to Basic Information for Long-Term Projections
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- Application of the Liability Definition
- Asbestos-Related Liabilities
- Concepts – Elements
- Concepts – Measurement Attributes
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- Deferred Maintenance & Asset Impairment
- Earmarked Funds (Evaluating Existing Standards)
- Estimating the Historical Cost of General Property, Plant, and Equipment
- FASB Reporting by Federal Entities
- Fiscal Sustainability Reporting: SFFAS 36
- Grant Programs: Accrual Estimates
- Heritage Assets and Stewardship Land
- Inter-Entity Costs
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- Reporting Changes in Assumptions and Other Issues
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- Staff Implementation Guidance 31.1: Guidance for Implementation of Statement of Federal Financial Accounting Standards 31, Accounting for Fiduciary Activities
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Archived FASAB Handbooks
The FASAB Handbook of Accounting Standards and Other Pronouncements
Archived Versions (2004–Present)
NOTE: Versions prior to June 30, 2011, were referred to as Pronouncements as Amended, Statements of Federal Financial Accounting Concepts and Standards (2008–2010), Original Pronouncements, Statements of Federal Financial Accounting Concepts and Standards (2007), or Volume 1, Original Pronouncements, Statements of Federal Financial Accounting Concepts and Standards (2004 and 2006). In addition, prior to 2008, amendments were not presented in each pronouncement. Instead, the originally issued pronouncements were presented as described in the introduction to each volume.
