2012 FASAB Handbook
Individual statements issued since June 30, 2012, and not included in the above volume:
- 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)
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.