• 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)
• SFFAC 8:
  • Federal Financial Reporting (PDF)
• SFFAC 9:
  • Materiality: Amending Statement of Federal Financial Accounting Concepts (SFFAC) 1, Objectives of Federal Financial Reporting, and SFFAC 3, Management’s Discussion and Analysis (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 Corrections 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 – Amending SFFASs 36 and 45 (PDF)
• SFFAS 47:
  • Reporting Entity (PDF)
• SFFAS 48:
  • Opening Balances for Inventory, Operating Materials and Supplies, and Stockpile Materials (PDF)
• SFFAS 49:
  • Public-Private Partnerships: Disclosure Requirements (PDF)
• SFFAS 50:
  • Establishing Opening Balances for General Property, Plant, and Equipment: Amending Statement of Federal Financial Accounting Standards (SFFAS) 6, SFFAS 10, SFFAS 23, and Rescinding SFFAS 35 (PDF)
• SFFAS 51:
  • Insurance Programs (PDF)
• SFFAS 52:
  • Tax Expenditures (PDF)
• SFFAS 53:
  • Budget and Accrual Reconciliation (PDF)
• SFFAS 54:
  • Leases (PDF)
• SFFAS 55:
  • Amending Inter-entity Cost Provisions (PDF)
• SFFAS 56:
  • Classified Activities (PDF)
• SFFAS 57:
  • Omnibus Amendments 2019 (PDF)
• SFFAS 58:
  • Deferral of the Effective Date of SFFAS 54, Leases (PDF)
• SFFAS 59:
  • Accounting and Reporting of Government Land (PDF)
• SFFAS 60:
  • Omnibus Amendments 2021: Leases-Related Topics (PDF)
• SFFAS 61:
  • Omnibus Amendments 2023: Leases-Related Topics II (PDF)
• SFFAS 62:
  • Transitional Amendment to SFFAS 54 (PDF)
• SFFAS 63:
  • Omnibus Amendments 2024-1: Amending Statements of Federal Financial Accounting Standards 38, 49, and Technical Bulletin 2011-1 (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)
• Interpretation 8:
  • Interpretation of Federal Financial Accounting Standards 8: An Interpretation of Statement of Federal Financial Accounting Standards 56, Classified Activities (PDF)
• Interpretation 9:
  • Cleanup Cost Liabilities Involving Multiple Component Reporting Entities: An Interpretation of SFFAS 5 & SFFAS 6 (PDF)
• Interpretation 10:
  • Clarification of Non-federal Non-entity FBWT Classification (SFFAS 1, Paragraph 31): An Interpretation of SFFAS 1 and SFFAS 31 (PDF)
• Interpretation 11:
  • Debt Cancellation: An Interpretation of SFFAS 7, Paragraph 313 (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)
• Technical Bulletin 2017-1:
  • Intragovernmental Exchange Transactions (PDF)
• Technical Bulletin 2017-2:
  • Assigning Assets to Component Reporting Entities (PDF)
• Technical Bulletin 2020-1:
  • Loss Allowance for Intragovernmental Receivables (PDF)
• Technical Bulletin 2023-1:
  • Intragovernmental Leasehold Reimbursable Work Agreements (PDF)

Federal Financial Accounting 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)
• Technical Release 16:
  • Implementation Guidance For Internal Use Software (PDF)
• Technical Release 17:
  • Conforming Amendments to Technical Releases for SFFAS 50, Establishing Opening Balances for General Property, Plant, and Equipment (PDF)
• Technical Release 18:
  • Implementation Guidance for Establishing Opening Balances (PDF)
• Technical Release 19:
  • Rescission of Technical Release 8 (PDF)
• Technical Release 20:
  • Implementation Guidance for Leases (PDF)
• Technical Release 21:
  • Omnibus Technical Release Amendments 2022: Conforming Amendments (PDF)
• Technical Release 22:
  • Leases Implementation Guidance Updates (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)
• Staff Implementation Guidance 6.1:
  • Clarification of Paragraphs 40-41 of SFFAS 6, Accounting for Property, Plant, and Equipment, as amended (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)