2004 Pronouncements as Amended

Volume I as of June 30, 2004 (15.5 MB)

In addition to the pronouncements issued as of June 30, 2004 which are incorporated in Volume I above, users may be interested in the following pronouncements issued after June 30, 2004:

  • SFFAS 26 – Presentation of Significant Assumptions for the Statement of Social Insurance: Amending SFFAS 25 (110 KB PDF)
  • SFFAS 27 – Identifying and Reporting Earmarked Funds (238 kb PDF)
  • SFFAS 28 – Deferral of the Effective Date of Reclassification of the Statement of Social Insurance: Amending SFFAS 25 and 26 (116 KB PDF)
  • SIG 23.1 – Implementation Guidance for SFFAS 23 (72.1 KB PDF)
  • SFFAS 29 – Heritage Assets and Stewardship Land (282 KB PDF)
  • SFFAS 30 - Inter-Entity Cost Implementation Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts (237 KB PDF)