Document by Chapter

Accounting Standards and Other Pronouncements, As Amended

Current Version

Cover (PDF)
Contents (PDF)
Foreword (PDF)
Preamble to Statements of Federal Financial Accounting Concepts (PDF)

Statement of Federal Financial Accounting Concepts (SFFAC)

SFFAC 1: Objectives of Federal Financial Reporting (PDF)
SFFAC 2: Entity and Display (PDF)
SFFAC 3: Management’s Discussion and Analysis (PDF)
SFFAC 4: Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government (PDF)
SFFAC 5: Definitions of Elements and Basic Recognition Criteria for Accrual-Basis Financial Statements (PDF)
SFFAC 6: Distinguishing Basic Information, Required Supplementary Information, and Other Accompanying Information (PDF)
SFFAC 7: Measurement of the Elements of Accrual-Basis Financial Statements in Periods After Initial Recording (PDF)

Statement of Federal Financial Accounting Standards (SFFAS)

SFFAS 1: Accounting for Selected Assets and Liabilities (PDF)
SFFAS 2: Accounting for Direct Loans and Loan Guarantees (PDF)
SFFAS 3: Accounting for Inventory and Related Property (PDF)
SFFAS 4: Managerial Cost Accounting Standards and Concepts (PDF)
SFFAS 5: Accounting for Liabilities of The Federal Government (PDF)
SFFAS 6: Accounting for Property, Plant, and Equipment (PDF)
SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting (PDF)
SFFAS 8: Supplementary Stewardship Reporting (PDF)
SFFAS 9: Deferral of the Effective Date of Managerial Cost Accounting Standards for the Federal Government in SFFAS No. 4 (PDF)
SFFAS 10: Accounting for Internal Use Software (PDF)
SFFAS 11: Amendments to Accounting for Property, Plant, and Equipment – Definitional Changes – Amending SFFAS 6 and SFFAS 8 Accounting for Property, Plant, and Equipment and Supplementary Stewardship Reporting (PDF)
SFFAS 12: Recognition of Contingent Liabilities Arising from Litigation: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government (PDF)
SFFAS 13: Deferral of Paragraph 65.2—Material Revenue-Related Transactions Disclosures (PDF)
SFFAS 14: Amendments to Deferred Maintenance Reporting Amending SFFAS 6, Accounting for Property, Plant and Equipment and SFFAS 8, Supplementary Stewardship Reporting (PDF)
SFFAS 15: Management’s Discussions and Analysis (PDF)
SFFAS 16: Amendments to Accounting For Property, Plant, and Equipment—Measurement and Reporting for Multi-Use Heritage Assets: Amending SFFAS 6 and SFFAS 8 Accounting for Property, Plant, and Equipment and Supplementary Stewardship Reporting (PDF)
SFFAS 17: Accounting for Social Insurance (PDF)
SFFAS 18: Amendments to Accounting Standards For Direct Loans and Loan Guarantees in SFFAS No. 2 (PDF)
SFFAS 19: Technical Amendments to Accounting Standards For Direct Loans and Loan Guarantees in SFFAS 2 (PDF)
SFFAS 20: Elimination of Certain Disclosures Related to Tax Revenue Transactions by the Internal Revenue Service, Customs, and Others, Amending SFFAS 7, Accounting for Revenue and Other Financing Sources (PDF)
SFFAS 21: Reporting Correction of Errors and Changes in Accounting Principles, Amendment of SFFAS 7, Accounting for Revenue and Other Financing Sources (PDF)
SFFAS 22: Change in Certain Requirements for Reconciling Obligations and Net Cost of Operations, Amendment of SFFAS 7, Accounting for Revenue and Other Financing Sources (PDF)
SFFAS 23: Eliminating the Category National Defense Property, Plant, and Equipment (PDF)
SFFAS 24: Selected Standards for the Consolidated Financial Report of the United States Government (PDF)
SFFAS 25: Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment (PDF)
SFFAS 26: Presentation of Significant Assumptions for the Statement of Social Insurance: Amending SFFAS 25 (PDF)
SFFAS 27: Identifying and Reporting Funds from Dedicated Collections (PDF)
SFFAS 28: Deferral of the Effective Date of Reclassification of the Statement of Social Insurance: Amending SFFAS 25 and 26 (PDF)
SFFAS 29: Heritage Assets and Stewardship Land (PDF)
SFFAS 30: Inter-Entity Cost Implementation: Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts (PDF)
SFFAS 31: Accounting for Fiduciary Activities (PDF)
SFFAS 32: Consolidated Financial Report of the United States Government Requirements: Implementing Statement of Federal Financial Accounting Concepts 4 “Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government” (PDF)
SFFAS 33: Pensions, Other Retirement Benefits, and Other Postemployment Benefits: Reporting the Gains and Losses from Changes in Assumptions and Selecting Discount Rates and Valuation Dates (PDF)
SFFAS 34: The Hierarchy of Generally Accepted Accounting Principles, Including the Application of Standards Issued by the Financial Accounting Standards Board (PDF)
SFFAS 35: Estimating the Historical Cost of General Property, Plant, and Equipment: Amending Statements of Federal Financial Accounting Standards 6 and 23 (PDF)
SFFAS 36: Comprehensive Long-Term Projections for the U.S. Government (PDF)
SFFAS 37: Social Insurance: Additional Requirements for Management’s Discussion and Analysis and Basic Financial Statements (PDF)
SFFAS 38: Accounting for Federal Oil and Gas Resources (PDF)
SFFAS 39: Subsequent Events: Codification of Accounting and Financial Reporting Standards Contained in the AICPA Statement on Auditing Standards (PDF)
SFFAS 40: Deferred Maintenance and Repairs: Definitional Changes (PDF)
SFFAS 41: Deferral of the Effective Date of SFFAS 38, Accounting for Federal Oil and Gas Resources (PDF)
SFFAS 42: Deferred Maintenance and Repairs: Amending Statements of Federal Financial Accounting Standards 6, 14, 29, and 32 (PDF)
SFFAS 43: Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds (PDF)
SFFAS 44: Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use (PDF)
SFFAS 45: Deferral of the Transition to Basic Information for Long-Term Projections (PDF)
SFFAS 46: Deferral of the Transition to Basic Information for Long-Term Projections (PDF)

Interpretations of Federal Financial Accounting Standards (Interpretation)

Interpretation 1: Reporting on Indian Trust Funds in General Purpose Financial Reports of the Department of the Interior and in the Consolidated Financial Statements of the United States Government: An Interpretation of SFFAS 7 (PDF)
Interpretation 2: Accounting for Treasury Judgment Fund Transactions: An Interpretation of SFFAS 4 and SFFAS 5 (PDF)
Interpretation 3: Measurement Date for Pension and Retirement Health Care Liabilities (PDF)
Interpretation 4: Accounting for Pension Payments in Excess of Pension Expense (PDF)
Interpretation 5: Recognition by Recipient Entities of Receivable Nonexchange Revenue: An Interpretation of SFFAS 7 (PDF)
Interpretation 6: Accounting for Imputed Intra-departmental Costs: An Interpretation of SFFAS No. 4 (PDF)
Interpretation 7: Items Held for Remanufacture (PDF)

Technical Bulletins

Technical Bulletin 2000-1: Purpose and Scope of FASAB Technical Bulletins and Procedures for Issuance (PDF)
Technical Bulletin 2002-1: Assigning to Component Entities Costs and Liabilities that Result from Legal Claims Against the Federal Government (PDF)
Technical Bulletin 2002-2: Disclosures Required by Paragraph 79(g) of SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting (PDF)
Technical Bulletin 2003-1: Certain Questions and Answers Related to the Homeland Security Act of 2002 (PDF)
Technical Bulletin 2006-1: Recognition and Measurement of Asbestos-Related Cleanup Costs (PDF)
Technical Bulletin 2009-1: Deferral of the Effective Date of Technical Bulletin 2006-1, Recognition and Measurement of Asbestos-Related Cleanup Costs (PDF)
Technical Bulletin 2011-1: Accounting for Federal Natural Resources Other Than Oil and Gas (PDF)
Technical Bulletin 2011-2: Extended Deferral of the Effective Date of Technical Bulletin 2006-1, Recognition and Measurement of Asbestos-Related Cleanup Costs (PDF)

Federal Financial Accounting and Auditing Technical Releases (Technical Release)

Technical Release 1: Audit Legal Representation Letter Guidance (PDF)
Technical Release 2: Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government (PDF)
Technical Release 3     (Rescinded): Preparing and Auditing Direct Loan and Loan Guarantee Subsidies under the Federal Credit Reform Act (PDF)
Technical Release 3     (Revised): Auditing Estimates for Direct Loan and Loan Guarantee Subsidies under the Federal Credit Reform Act – Amendments to Technical Release No. 3 Preparing and Auditing Direct Loan and Loan Guarantee Subsidies under the Federal Credit Reform Act (PDF)
Technical Release 4: Reporting on Non-Valued Seized and Forfeited Property (PDF)
Technical Release 5: Implementation Guidance on Statement of Federal Financial Accounting Standards 10: Accounting for Internal Use Software (PDF)
Technical Release 6: Preparing Estimates for Direct Loan and Loan Guarantee Subsidies under the Federal Credit Reform Act – Amendments to Technical Release No. 3 Preparing and Auditing Direct Loan and Loan Guarantee Subsidies under the Federal Credit Reform Act (PDF)
Technical Release 7: Clarification of Standards Relating to the National Aeronautics and Space Administration’s Space Exploration Equipment (PDF)
Technical Release 8: Clarification of Standards Relating to Inter-Entity Costs (PDF)
Technical Release 9: Implementation Guide for Statement of Federal Financial Accounting Standards 29: Heritage Assets and Stewardship Land (PDF)
Technical Release 10: Implementation Guidance on Asbestos Cleanup Costs Associated with Facilities and Installed Equipment (PDF)
Technical Release 11: Implementation Guidance on Cleanup Costs Associated with Equipment (PDF)
Technical Release 12: Accrual Estimates for Grant Programs (PDF)
Technical Release 13: Implementation Guide for Estimating the Historical Cost of General Property, Plant & Equipment (PDF)
Technical Release 14: Implementation Guidance on the Accounting for the Disposal of General Property, Plant & Equipment (PDF)
Technical Release 15: Implementation Guidance for General Property, Plant, and Equipment Cost Accumulation, Assignment and Allocation (PDF)

Staff Implementation Guidance

Staff Implementation Guidance 23.1: Guidance for Implementation of SFFAS 23, Eliminating the Category National Defense Property, Plant, and Equipment: Classification of Items Formerly Considered National Defense PP&E (PDF)
Staff Implementation Guidance 31.1: Guidance for Implementation of SFFAS 31, Accounting for Fiduciary Activities (PDF)

Appendices

Appendix A: Topical Index (PDF)
Appendix B: Effective Dates of Statements, Interpretations, and Technical Releases (PDF)
Appendix C: Memorandum of Understanding Among The General Accounting Office, The Department of The Treasury, and The Office of Management and Budget on Federal Government Accounting Standards and A Federal Accounting Standards Advisory Board (PDF)
Appendix D: Federal Accounting and Auditing Resources (PDF)
Appendix E: Consolidated Glossary (PDF)
Appendix F: Consolidated List of Abbreviations (PDF)

Note: Versions of the FASAB Handbook issued 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).