Accounting Standards and Other Pronouncements

Current FASAB Handbook

The most authoritative source of generally accepted accounting principles (GAAP) developed by FASAB for federal entities is the current version of The FASAB Handbook of Accounting Standards and Other Pronouncements, As Amended (FASAB Handbook).

Note: Versions 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).

Archived FASAB Handbooks

The archived page contains all versions of the FASAB Handbook that have been issued since June 2004.  This link is intended for historical and reference purposes only.  Please use the current FASAB Handbook above if you are seeking the most current and up-to-date source of FASAB accounting and reporting guidance for federal entities.