Archived Projects

FASAB began creating individual pages for each of its active projects in August 2004. The projects on this page are the projects that have closed since individual project pages began. Each link below will take you to a page with information about the related project or resulting product. The pages will include a history—with the most recent first—of the project and staff papers supporting deliberations. Staff contact information is provided on each project page for specific questions related to the project deliberations or status.

Project Resulting Product(s), if applicable
Application of the Liability Definition N/A – Project subsumed by the broader Risk Assumed project.
Concepts – Elements SFFAC 5 – Definitions of Elements and Basic Recognition Criteria for Accrual-Basis Financial Statements (PDF)
Concepts – Measurement Attributes

 SFFAC 7 – Measurement of the Elements of Accrual-Basis Financial Statements in Periods After Initial Recording (PDF)
Concepts – Objectives FASAB’s Strategic Directions: Clarifying FASAB’s Near-Term Role in Achieving the Objectives of Federal Financial Reporting (PDF)
Estimating the Historical Cost of General Property, Plant, and Equipment SFFAS 35 – Estimating the Historical Cost of General Property, Plant, and Equipment — Amending Statements of Federal Financial Accounting Standards 6 and 23 (PDF)
FASB Reporting by Federal Entities SFFAS 34 – The Hierarchy of Generally Accepted Accounting Principles for Federal Entities, Including the Application of Standards Issued by the Financial Accounting Standards Board (PDF)
Fiscal Sustainability Reporting: SFFAS 36 SFFAS 36 – Reporting Comprehensive Long-Term Fiscal Projections for the U.S. Government (PDF)
Grant Programs: Accrual Estimates Technical Release 12 – Accrual Estimates for Grant Programs (PDF)
Heritage Assets/Stewardship Land SFFAS 29 – Heritage Assets and Stewardship Land (PDF)
Technical Release 9 – Implementation Guide for SFFAS 29: Heritage Assets and Stewardship Land (PDF)
Inter-entity Costs SFFAS 30 – Inter-Entity Cost Implementation Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts (PDF)
Technical Release 8: Clarification of Standard Relating to Inter-Entity Costs (PDF)
Managerial Cost Accounting – Federal Reporting Model June 15, 2010, Forum on Managerial Cost Accounting: Requirements, Uses, and Best Practices
March 16, 2011, FASAB Forum on Managerial Cost Accounting Part II: Usefulness of MCA Beyond the Widgets
Reporting Changes in Assumptions and Other Issues 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 (PDF)
Social Insurance SFFAS 37 – Social Insurance: Additional Requirements for Management’s Discussion and Analysis and Basic Financial Statements (PDF)
Staff Implementation Guidance 31.1: Guidance for Implementation of Statement of Federal Financial Accounting Standards 31, Accounting for Fiduciary Activities Staff Implementation Guidance 31.1: Guidance for Implementation of Statement of Federal Financial Accounting Standards 31, Accounting for Fiduciary Activities (PDF)