2010 Pronouncements as Amended

2010 Pronouncements, As Amended, Statements of Federal Financial Accounting Concepts and Standards as of June 30, 2010 (PDF)

Individual statements issued since June 30, 2010, and not included in the above volume:

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.