2010 Pronouncements as Amended
Individual statements issued since June 30, 2010, and not included in the above volume:
- 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)
- 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)
- SFFAS 41— Deferral of the Effective Date of SFFAS 38, Accounting for Federal Oil and Gas Resources (PDF)
- TB 2011-1—Accounting for Federal Natural Resources Other Than Oil and Gas (PDF)
- SFFAC 7: Measurement of the Elements of Accrual-Basis Financial Statements in Periods After Initial Recording (PDF)
- TB 2011-2—Extended Deferral of the Effective Date of Technical Bulletin 2006-1, Recognition and Measurement of Asbestos-Related Cleanup Costs(PDF)
- Technical Release 14—Implementation Guidance on the Accounting for the Disposal of General Property, Plant & Equipment (PDF)
Note: Versions of the FASAB Handbook issued prior to June 30, 2011, were referred to as Pronouncements as Amended, Statements of Federal Financial Accounting Concepts and Standards (2008–2010), Original Pronouncements, Statements of Federal Financial Accounting Concepts and Standards (2007), or Volume 1, Original Pronouncements, Statements of Federal Financial Accounting Concepts and Standards (2004 and 2006).
Purpose of the FASAB Handbook
The FASAB Handbook compiles and codifies the accounting standards and other pronouncements developed by FASAB and incorporates amendments within each individual 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 FASAB Handbook
The FASAB Handbook 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 FASAB Handbook such as later standards amending the section, or related interpretations, technical bulletins, and technical releases are listed.