Standards & Guidance

The FASAB Handbook of Accounting Standards and Other Pronouncements, as Amended (Current Handbook)—an approximate 2,500-page PDF—is the most up-to-date, authoritative source of generally accepted accounting principles (GAAP) developed for federal entities. It is updated annually to incorporate pronouncements issued by FASAB through June 30 of each year. The annual update includes incorporating amendments within each previously issued pronouncement.

The following pronouncements have been issued since June 30, 2017, and are not included in the current handbook:

Documents for Comment

  • Classified Activities due 3/16/2018
  • 2017 Annual Report and Three-Year Plan due 1/29/2018
  • Amending Inter-entity Cost Provisions due 11/30/2017
  • Leases: An Amendment of SFFAS 5 and SFFAS 6 due 1/6/2017

View documents

Each issuance is presented individually in the handbook by chapter, and those issuances not already included in the complete handbook will be incorporated into the next annual update.