2009 Pronouncements as Amended

Pronouncements as Amended as of June 30, 2009 (16.7 MB)

Individual statements issued since June 30, 2008 and not included in the above volume:

Archived June 30, 2008

Purpose of the Pronouncements as Amended

The Original Pronouncements compiles and codifies the documents produced by the FASAB and incorporates amendments in each 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 Pronouncements as Amended

The volume 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 volume such as later standards amending the section, or related interpretations, technical bulletins, and technical releases are listed.