Other Sources of Information

In addition to The FASAB Handbook of Accounting Standards and Other Pronouncements, as Amended (FASAB Handbook), FASAB has also developed other sources of information, such as guides, reports, listings, and documents, which are not generally considered to be authoritative sources of accounting and financial reporting guidance, but may be useful if referenced in the proper context.  Please refer to the FASAB Handbook before looking at other sources of information if you are seeking the most current and up-to-date source of authoritative FASAB accounting and reporting guidance for federal entities.

Implementation Guides to SFFAS 7
An explanation of concepts and standards contained in SFFAS 7, Accounting for Revenue and Other Financing Sources, that is intended to help practice and understanding

Other Reports and Documents
Reports from task forces and others that are intended to provide a more in-depth understanding of various areas of federal financial management

Original Pronouncements (Unamended)
FASAB pronouncements as they were originally issued, prior to subsequent amendments (for historical reference only)

Listing of Documents
A complete listing of documents resulting from the FASAB and AAPC processes, including outstanding exposure drafts and other documents for comment