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Listing of Documents
Authoritative Documents Resulting from Federal Accounting Standards Advisory Board (FASAB) Processes:
| Type of document | Number, if applicable | Title | Issue date | Effective date |
|---|---|---|---|---|
| Annual Codification | Version 11 06/2012 | The FASAB Handbook of Accounting Standards and Other Pronouncements, As Amended | 06/30/2012 | 06/2012 |
| Type of document | Number, if applicable | Title | Issue date | Effective date |
|---|---|---|---|---|
| Statements of Federal Financial Accounting Standards (SFFAS) | SFFAS 1: | Accounting for Selected Assets and Liabilities | 03/30/1993 | 1994 |
| SFFAS 2: | Accounting for Direct Loans and Loan Guarantees | 08/23/1993 | 1994 | |
| SFFAS 3: | Accounting for Inventory and Related Property | 10/27/1993 | 1994 | |
| SFFAS 4: | Managerial Cost Accounting Standards & Concepts | 07/31/1995 | 1998 | |
| SFFAS 5: | Accounting for Liabilities of the Federal Government | 12/20/1995 | 1997 | |
| SFFAS 6: | Accounting for Property, Plant and Equipment (PP&E) | 11/30/1995 | 1998 | |
| SFFAS 7: | Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting | 05/10/1996 | 1998 | |
| SFFAS 8: | Supplementary Stewardship Reporting | 06/11/1996 | 1998 | |
| SFFAS 9: | Deferral of the Effective Date of Managerial Cost Accounting Standards for the Federal Government in SFFAS 4 | 11/03/1997 | 1998 | |
| SFFAS 10: | Accounting for Internal Use Software | 10/09/1998 | 2001 | |
| 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 | 12/15/1998 | 1999 | |
| SFFAS 12: | Recognition of Contingent Liabilities Arising from Litigation: An Amendment to SFFAS 5, Accounting for Liabilities of the Federal Government | 02/05/1999 | 1998 | |
| SFFAS 13: | Deferral of Paragraph 65.2 Material Revenue-Related Transactions Disclosures | 02/05/1999 | 1999 | |
| SFFAS 14: | Amendments to Deferred Maintenance Reporting Amending SFFAS 6, Accounting for Property, Plant and Equipment and SFFAS 8, Supplementary Stewardship Reporting | 06/08/1999 | 1999 | |
| SFFAS 15: | Management’s Discussion & Analysis | 08/12/1999 | 2000 | |
| SFFAS 16: | Amendments to Accounting for PP&E – Multi-Use Heritage Assets | 09/08/1999 | 2000 | |
| SFFAS 17: | Accounting for Social Insurance | 11/19/1999 | 2000 | |
| SFFAS 18: | Amendments to Accounting Standards for Direct & Guaranteed Loans | 05/17/2000 | 2001 | |
| SFFAS 19: | Technical Amendments to Accounting Standards for Direct & Guaranteed Loans | 03/20/2001 | 2003 | |
| SFFAS 20: | Elimination of Certain Disclosures Related to Tax Revenue Transactions by the Internal Revenue Service, Customs and Others | 09/29/2001 | 2001 | |
| SFFAS 21: | Reporting Corrections of Errors and Changes in Accounting Principles | 10/16/2001 | 2002 | |
| SFFAS 22: | Change in Certain Requirements for Reconciling Obligations and Net Cost of Operations (amends SFFAS 7) | 10/22/2001 | 2001 | |
| SFFAS 23: | Eliminating the Category National Defense Property, Plant, and Equipment | 05/08/2003 | 2003 | |
| SFFAS 24: | Selected Standards For The Consolidated Report of the United States Government | 01/27/2003 | 2002 | |
| SFFAS 25: | Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment | 07/17/2003 | Amended 2006 | |
| SFFAS 26: | Presentation of Significant Assumptions for the Statement of Social Insurance: Amending SFFAS 25 | 11/01/2004 | Amended 2006 | |
| SFFAS 27: | Identifying and Reporting Funds from Dedicated Collections | 12/28/2004 | 2006 | |
| SFFAS 28: | Deferral of the Effective Date of Reclassification of the Statement of Social Insurance: Amending SFFAS 25 and 26 | 01/06/2005 | 2006 | |
| SFFAS 29: | Heritage Assets and Stewardship Land | 07/07/2005 | Phased-see SFFAS 29 for details | |
| SFFAS 30: | Inter-Entity Cost Implementation: Amending SFFAS 4 | 08/15/2005 | 2009 | |
| SFFAS 31: | Accounting for Fiduciary Activities | 10/24/2006 | 2009 | |
| SFFAS 32: | CFR of the U.S. Government Requirements | 09/28/2006 | 2006 | |
| SFFAS 33: | Pensions, Other Retirement Benefits, and Other Post-Employment benefits: Reporting Gains and Losses from Changes in Assumptions and Selecting Discount Rates and Valuation Dates | 10/14/2008 | 2010 | |
| SFFAS 34: | The Hierarchy of Generally Accepted Accounting Principles for Federal Entities, Including the Application of Standards Issued by the Financial Accounting Standards Board | 07/28/2009 | Upon Issuance | |
| SFFAS 35: | Estimating the Historical Cost of General Property, Plant, and Equipment – Amending Statements of Federal Financial Accounting Standards 6 and 23 | 10/14/2009 | Upon Issuance | |
| SFFAS 36: | Reporting Comprehensive Long-Term Fiscal Projections for the U.S. Government | 09/28/2009 | 2010 | |
| SFFAS 37: | Social Insurance: Additional Requirements for Management’s Discussion and Analysis and Basic Financial Statements | 04/05/2010 | 2011 | |
| SFFAS 38: | Accounting for Federal Oil and Gas Resources | 04/13/2010 | 2012 | |
| SFFAS 39: | Subsequent Events: Codification of Accounting and Financial Reporting Standards Contained in the AICPA Statement on Auditing Standards | 08/04/2010 | Upon Issuance | |
| SFFAS 40: | Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting Standards 6, Accounting for Property, Plant, and Equipment | 05/11/2011 | 2012 | |
| SFFAS 41: | Deferral of the Effective Date of SFFAS 38, Accounting for Federal Oil and Gas Resources | 07/06/2011 | Upon Issuance | |
| SFFAS 42: | Deferred Maintenance and Repairs: Amending Statements of Federal Financial Accounting Standards 6, 14, 29, and 32 | 04/25/2012 | 2015 | |
| SFFAS 43: | Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds | 06/01/2012 | 2013 | |
| SFFAS 44: | Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use (PDF) | 01/03/2013 | 2015 | |
| SFFAS 45: | Deferral of the Transition to Basic Information for Long-Term Projections (PDF) | 07/08/2013 | Upon Issuance |
| Type of document | Number, if applicable | Title | Issue date | Effective date |
|---|---|---|---|---|
| Interpretations (I) | I-1: | Reporting on Indian Trust Funds | 03/12/1997 | 1998 |
| I-2: | Accounting for Treasury Judgment Fund Transactions | 03/12/1997 | 1997 | |
| I-3: | Measurement Date for Pension and Retirement Health Care Liabilities | 08/29/1997 | 1998 | |
| I-4: | Accounting for Pension Payments in Excess of Pension Expense | 12/19/1997 | 1998 | |
| I-5: | Recognition by Recipient Entities of Receivable Nonexchange Revenue | 12/1998 | Upon implementation of SFFAS 7 | |
| I-6: | Accounting for Imputed Intra-departmental Costs: An Interpretation of SFFAS 4 | 04/18/2003 | 2005 | |
| I-7: | Interpretation: Items Held for Remanufacture | 03/16/2007 | Upon Issuance |
| Type of document | Number, if applicable | Title | Issue date | Effective date |
|---|---|---|---|---|
| Technical Bulletins (TB) | TB 2000-1: | Purpose and Scope of FASAB Technical Bulletins and Procedures for Issuance | 06/2000 | Upon Issuance |
| TB 2002-1: | Assigning to Component Entities Costs and Liabilities That Result From Legal Claims Against the Federal Government | 07/24/2002 | 2002 | |
| TB 2002-2: | Disclosures Required by Paragraph 79(g) of SFFAS 7 | 09/19/2002 | Upon Issuance | |
| TB 2003-1: | Certain Questions and Answers Related to the Homeland Security Act of 2002 | 06/13/2003 | 2003 | |
| TB 2006-1: | Recognition and Measurement of Asbestos-Related Cleanup Costs | 09/28/2006 | 2012 | |
| TB 2009-1: | Deferral of the Effective Date of TB 2006-1 | 09/22/2009 | Upon Issuance | |
| TB 2011-1: | Accounting for Federal Natural Resources Other Than Oil and Gas | 07/06/2011 | 2014 | |
| TB 2011-2: | Extended Deferral of the Effective Date of Technical Bulletin 2006-1, Recognition and Measurement of Asbestos-Related Cleanup Costs (PDF) | 09/22/2011 | Upon Issuance |
| Type of document | Number, if applicable | Title | Issue date | Effective date |
|---|---|---|---|---|
| Staff Implementation Guidance (SIG) | SIG 23.1: | Guidance for Implementation of SFFAS 23, Eliminating the Category National Defense Property, Plant, and Equipment | 01/31/2005 | Upon Issuance |
| SIG 31.1: | Guidance for Implementation of SFFAS 31: Accounting for Fiduciary Activities | 03/19/2009 | Upon Issuance |
Other Documents Resulting from FASAB Processes:
| Type of document | Number, if applicable | Title | Issue date | Effective date |
|---|---|---|---|---|
| Statements of Federal Financial Accounting Concepts (SFFAC) | SFFAC 1: | Objectives of Federal Financial Reporting | 09/02/1993 | N/A |
| SFFAC 2: | Entity and Display | 06/06/1995 | N/A | |
| SFFAC 3: | Management’s Discussion & Analysis | 06/08/1999 | N/A | |
| SFFAC 4: | Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government | 01/27/2003 | N/A | |
| SFFAC 5: | Definitions of Elements and Basic Recognition Criteria for Accrual-Basis Financial Statements | 12/26/2007 | N/A | |
| SFFAC 6: | Distinguishing Basic Information, Required Supplementary Information, and Other Accompanying Information | 02/04/2009 | N/A | |
| SFFAC 7: | Measurement of the Elements of Accrual-Basis Financial Statements in Periods After Initial Recording (PDF) | 08/16/2011 | N/A |
| Type of document | Number, if applicable | Title | Issue date | Effective date |
|---|---|---|---|---|
| Implementation Guidance | N/A | Implementation Guide to Statement of Financing in Statement of Federal Financial Accounting Standards 7, Accounting for Revenue and Other Financing Sources: Detailed Information on the Statement of Financing (PDF) | 04/2002 | N/A |
| N/A | Implementation Guide – Accounting for Revenue and Other Financing Sources (PDF) | 06/1996 | N/A |
Authoritative Documents Resulting from Accounting and Auditing Policy Committee (AAPC) Processes:
| Type of document | Number, if applicable | Title | Issue date | Effective date |
|---|---|---|---|---|
| Technical Releases (TR) | TR 1: | Audit Legal Letter Guidance | 03/01/1998 | Upon Issuance |
| TR 2: | Environmental Liabilities Guidance | 03/15/1998 | Upon Issuance | |
| TR 3: (Revised) | Auditing Estimates for Direct Loan and Loan Guarantee Subsidies Under the Federal Credit Reform Act (Revised) | 01/22/2004 | Upon Issuance | |
| TR 4: | Reporting on Non-valued Seized and Forfeited Property | 07/31/1999 | Upon Issuance | |
| TR 5: | Implementation Guidance on SFFAS 10: Accounting for Internal Use Software | 05/14/2001 | Upon Issuance | |
| TR 6: | Preparing Estimates for Direct Loan and Loan Guarantee Subsidies Under the Federal Credit Reform Act | 01/22/2004 | Upon Issuance | |
| TR 7: | Clarification of Standards Relating to the National Aeronautics and Space Administration’s Space Exploration Equipment | 05/25/2007 | Upon Issuance | |
| TR 8: | Clarification of Standards Relating to Inter-Entity Costs | 02/20/2008 | Upon Issuance | |
| TR 9: | Implementation Guidance for SFFAS 29: Heritage Assets and Stewardship Land | 02/20/2008 | Upon Issuance | |
| TR 10: | Implementation Guidance on Asbestos Cleanup Costs Associated with Facilities and Installed Equipment | 06/02/2010 | Upon Issuance | |
| TR 11: | Implementation Guidance on Cleanup Costs Associated with Equipment | 06/02/2010 | Upon Issuance | |
| TR 12: | Accrual Estimates for Grant Programs | 08/04/2010 | Upon Issuance | |
| TR 13: | Statement of Federal Financial Accounting Technical Release 13, Implementation Guide for Estimating the Historical Cost of General Property, Plant & Equipment | 06/01/2011 | Upon Issuance | |
| TR 14: | Implementation Guidance on the Accounting for the Disposal of General Property, Plant & Equipment (PDF) | 10/06/2011 | Upon Issuance |
Other Documents Resulting from FASAB and AAPC Processes:
| Type of document | FASAB or AAPC | Title | Issue date | Effective date |
|---|---|---|---|---|
| Outstanding Exposure Drafts (ED) | ||||
| AAPC | Implementation Guidance on General Property, Plant, and Equipment Cost Accumulation, Assignment, and Allocation. (PDF) | 3/01/2013 | N/A | |
| FASAB | Reporting Entity (PDF) | 04/03/2013 | N/A |
| Type of document | Number, if applicable | Title | Issue date | Effective date |
|---|---|---|---|---|
| Reports and Other Documents | Report 1 | Overview of Federal Financial Accounting Concepts and Standards (PDF) | 12/31/1996 | N/A |
| Discussion Paper | Accounting for the Natural Resources of the Federal Government (PDF) | 06/2000 | N/A | |
| Research Report | Capital And Operating Leases Research Report (PDF) | 10/2003 | N/A | |
| Report 2 | Strategic Directions Report (PDF) | 11/02/2006 | N/A | |
| Task Force Report | Financial Reporting Model Task Force Report to the FASAB (PDF) | 12/22/2010 | N/A | |
| AAPC Task Force Report | Management’s Discussion and Analysis Best Practices Report (PDF) | 05/19/2011 | N/A |
