Pronouncements as Amended
Pronouncements as Amended as of June 30, 2008 (16.1 MB)
Individual statements issued since June 30, 2008 and not included in the above volume:
- 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 (98 KB)
- SFFAC 6 - Distinguishing Basic Information, RSI, and OAI (289 KB)
- Staff Implementation Guidance 31.1: Guidance for Implementation of SFFAS 31, Accounting for Fiduciary Activities (105KB)
Archived June 30, 2007 Edition
Purpose of the Pronouncements as Amended
The Original Pronouncements compiles and codifies the documents produced by the FASAB and incorporates amendments in each pronouncement. It is designed to meet the needs of users for an authoritative reference to concepts, standards, interpretations, technical bulletins, technical releases, and other issuances. It contains extensive cross-referencing and indexing.
Organization of the Pronouncements as Amended
The volume presents each issuance as a separate chapter. The issue date and effective date of each statement and standard are presented first. Next, references to relevant sections within the volume such as later standards amending the section, or related interpretations, technical bulletins, and technical releases are listed.
