- About
- Standards
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- Active Projects
- Concepts – The Financial Report
- Concepts – Federal Entity
- Deferral of the Transition to Basic Information for Long-Term Projections
- Investments and Other Equity Interests in Non-Federal Entities
- Leases
- Natural Resources
- Performance Reporting
- Public Private Partnerships
- Reporting of Budgetary Information in Financial Reports
- Risk Assumed
- Statement of Net Cost
- Archived Projects
- AICPA Omnibus
- Application of the Liability Definition
- Asbestos-Related Liabilities
- Concepts – Elements
- Concepts – Measurement Attributes
- Concepts – Objectives
- 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
- Managerial Cost Accounting – Federal Reporting Model
- Reporting Changes in Assumptions and Other Issues
- Social Insurance
- Staff Implementation Guidance 31.1: Guidance for Implementation of Statement of Federal Financial Accounting Standards 31, Accounting for Fiduciary Activities
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Other Sources of Information
In addition to The FASAB Handbook of Accounting Standards and Other Pronouncements, as Amended (FASAB Handbook), FASAB has also developed other sources of information, such as guides, reports, listings, and documents, which are not generally considered to be authoritative sources of accounting and financial reporting guidance, but may be useful if referenced in the proper context. Please refer to the FASAB Handbook before looking at other sources of information if you are seeking the most current and up-to-date source of authoritative FASAB accounting and reporting guidance for federal entities.
Implementation Guides to SFFAS 7
An explanation of concepts and standards contained in SFFAS 7, Accounting for Revenue and Other Financing Sources, that is intended to help practice and understanding
Other Reports and Documents
Reports from task forces and others that are intended to provide a more in-depth understanding of various areas of federal financial management
Original Pronouncements (Unamended)
FASAB pronouncements as they were originally issued, prior to subsequent amendments (for historical reference only)
Listing of Documents
A complete listing of documents resulting from the FASAB and AAPC processes, including outstanding exposure drafts and other documents for comment
