Listing of Documents

Authoritative Documents Resulting from Federal Accounting Standards Advisory Board (FASAB) Processes:

Type of document Number, if applicable Title Issue date Effective date
Annual Codification Version 12 06/2013 The FASAB Handbook of Accounting Standards and Other Pronouncements, As Amended 06/2013 06/2013
Type of document Number, if applicable Title Issue date Effective date
Statements of Federal Financial Accounting Standards (SFFAS) SFFAS 1:

Accounting for Selected Assets and Liabilities 03/30/1993 1994
SFFAS 2: Accounting for Direct Loans and Loan Guarantees 08/23/1993 1994
SFFAS 3: Accounting for Inventory and Related Property 10/27/1993 1994
SFFAS 4: Managerial Cost Accounting Standards & Concepts 07/31/1995 1998
SFFAS 5: Accounting for Liabilities of the Federal Government 12/20/1995 1997
SFFAS 6: Accounting for Property, Plant and Equipment (PP&E) 11/30/1995 1998
SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting 05/10/1996 1998
SFFAS 8: Supplementary Stewardship Reporting 06/11/1996 1998
SFFAS 9: Deferral of the Effective Date of Managerial Cost Accounting Standards for the Federal Government in SFFAS 4 11/03/1997 1998
SFFAS 10: Accounting for Internal Use Software 10/09/1998 2001
SFFAS 11: Amendments to Accounting for Property, Plant, and Equipment – Definitional Changes – Amending SFFAS 6 and SFFAS 8 Accounting for Property, Plant, and Equipment and Supplementary Stewardship Reporting 12/15/1998 1999
SFFAS 12: Recognition of Contingent Liabilities Arising from Litigation: An Amendment to SFFAS 5, Accounting for Liabilities of the Federal Government 02/05/1999 1998
SFFAS 13: Deferral of Paragraph 65.2 Material Revenue-Related Transactions Disclosures 02/05/1999 1999
SFFAS 14: Amendments to Deferred Maintenance Reporting Amending SFFAS 6, Accounting for Property, Plant and Equipment and SFFAS 8, Supplementary Stewardship Reporting 06/08/1999 1999
SFFAS 15: Management’s Discussion & Analysis 08/12/1999 2000
SFFAS 16: Amendments to Accounting for PP&E – Multi-Use Heritage Assets 09/08/1999 2000
SFFAS 17: Accounting for Social Insurance 11/19/1999 2000
SFFAS 18: Amendments to Accounting Standards for Direct & Guaranteed Loans 05/17/2000 2001
SFFAS 19: Technical Amendments to Accounting Standards for Direct & Guaranteed Loans 03/20/2001 2003
SFFAS 20: Elimination of Certain Disclosures Related to Tax Revenue Transactions by the Internal Revenue Service, Customs and Others 09/29/2001 2001
SFFAS 21: Reporting Corrections of Errors and Changes in Accounting Principles 10/16/2001 2002
SFFAS 22: Change in Certain Requirements for Reconciling Obligations and Net Cost of Operations (amends SFFAS 7) 10/22/2001 2001
SFFAS 23: Eliminating the Category National Defense Property, Plant, and Equipment 05/08/2003 2003
SFFAS 24: Selected Standards For The Consolidated Report of the United States Government 01/27/2003 2002
SFFAS 25: Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment 07/17/2003 Amended 2006
SFFAS 26: Presentation of Significant Assumptions for the Statement of Social Insurance: Amending SFFAS 25 11/01/2004 Amended 2006
SFFAS 27: Identifying and Reporting Funds from Dedicated Collections 12/28/2004 2006
SFFAS 28: Deferral of the Effective Date of Reclassification of the Statement of Social Insurance: Amending SFFAS 25 and 26 01/06/2005 2006
SFFAS 29: Heritage Assets and Stewardship Land 07/07/2005 Phased-see SFFAS 29 for details
SFFAS 30: Inter-Entity Cost Implementation: Amending SFFAS 4 08/15/2005 2009
SFFAS 31: Accounting for Fiduciary Activities 10/24/2006 2009
SFFAS 32: CFR of the U.S. Government Requirements 09/28/2006 2006
SFFAS 33: Pensions, Other Retirement Benefits, and Other Post-Employment benefits: Reporting Gains and Losses from Changes in Assumptions and Selecting Discount Rates and Valuation Dates 10/14/2008 2010
SFFAS 34: The Hierarchy of Generally Accepted Accounting Principles for Federal Entities, Including the Application of Standards Issued by the Financial Accounting Standards Board 07/28/2009 Upon Issuance
SFFAS 35: Estimating the Historical Cost of General Property, Plant, and Equipment – Amending Statements of Federal Financial Accounting Standards 6 and 23 10/14/2009 Upon Issuance
SFFAS 36: Reporting Comprehensive Long-Term Fiscal Projections for the U.S. Government 09/28/2009 2010
SFFAS 37: Social Insurance: Additional Requirements for Management’s Discussion and Analysis and Basic Financial Statements 04/05/2010 2011
SFFAS 38: Accounting for Federal Oil and Gas Resources 04/13/2010 2012
SFFAS 39: Subsequent Events: Codification of Accounting and Financial Reporting Standards Contained in the AICPA Statement on Auditing Standards 08/04/2010 Upon Issuance
SFFAS 40: Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting Standards 6, Accounting for Property, Plant, and Equipment 05/11/2011 2012
SFFAS 41: Deferral of the Effective Date of SFFAS 38, Accounting for Federal Oil and Gas Resources 07/06/2011 Upon Issuance
SFFAS 42: Deferred Maintenance and Repairs: Amending Statements of Federal Financial Accounting Standards 6, 14, 29, and 32 04/25/2012 2015
SFFAS 43: Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds 06/01/2012 2013
SFFAS 44: Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use (PDF) 01/03/2013 2015
SFFAS 45: Deferral of the Transition to Basic Information for Long-Term Projections (PDF) 07/08/2013 Upon Issuance
SFFAS 46: Deferral of the Transition to Basic Information for Long-Term Projections (PDF) 10/17/2014 Upon Issuance
Type of document Number, if applicable Title Issue date Effective date
Interpretations (I) I-1: Reporting on Indian Trust Funds 03/12/1997 1998
I-2: Accounting for Treasury Judgment Fund Transactions 03/12/1997 1997
I-3: Measurement Date for Pension and Retirement Health Care Liabilities 08/29/1997 1998
I-4: Accounting for Pension Payments in Excess of Pension Expense 12/19/1997 1998
I-5: Recognition by Recipient Entities of Receivable Nonexchange Revenue 12/1998 Upon implementation of SFFAS 7
I-6: Accounting for Imputed Intra-departmental Costs: An Interpretation of SFFAS 4 04/18/2003 2005
I-7: Interpretation: Items Held for Remanufacture 03/16/2007 Upon Issuance
Type of document Number, if applicable Title Issue date Effective date
Technical Bulletins (TB) TB 2000-1: Purpose and Scope of FASAB Technical Bulletins and Procedures for Issuance 06/2000 Upon Issuance
TB 2002-1: Assigning to Component Entities Costs and Liabilities That Result From Legal Claims Against the Federal Government 07/24/2002 2002
TB 2002-2: Disclosures Required by Paragraph 79(g) of SFFAS 7 09/19/2002 Upon Issuance
TB 2003-1: Certain Questions and Answers Related to the Homeland Security Act of 2002 06/13/2003 2003
TB 2006-1: Recognition and Measurement of Asbestos-Related Cleanup Costs 09/28/2006 2012
TB 2009-1: Deferral of the Effective Date of TB 2006-1 09/22/2009 Upon Issuance
TB 2011-1: Accounting for Federal Natural Resources Other Than Oil and Gas 07/06/2011 2014
TB 2011-2: Extended Deferral of the Effective Date of Technical Bulletin 2006-1, Recognition and Measurement of Asbestos-Related Cleanup Costs (PDF) 09/22/2011 Upon Issuance
Type of document Number, if applicable Title Issue date Effective date
Staff Implementation Guidance (SIG) SIG 23.1: Guidance for Implementation of SFFAS 23, Eliminating the Category National Defense Property, Plant, and Equipment 01/31/2005 Upon Issuance
SIG 31.1: Guidance for Implementation of SFFAS 31: Accounting for Fiduciary Activities 03/19/2009 Upon Issuance

Other Documents Resulting from FASAB Processes:

Type of document Number, if applicable Title Issue date Effective date
Statements of Federal Financial Accounting Concepts (SFFAC) SFFAC 1: Objectives of Federal Financial Reporting 09/02/1993 N/A
SFFAC 2: Entity and Display 06/06/1995 N/A
SFFAC 3: Management’s Discussion & Analysis 06/08/1999 N/A
SFFAC 4: Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government 01/27/2003 N/A
SFFAC 5: Definitions of Elements and Basic Recognition Criteria for Accrual-Basis Financial Statements 12/26/2007 N/A
SFFAC 6: Distinguishing Basic Information, Required Supplementary Information, and Other Accompanying Information 02/04/2009 N/A
SFFAC 7: Measurement of the Elements of Accrual-Basis Financial Statements in Periods After Initial Recording (PDF) 08/16/2011 N/A
Type of document Number, if applicable Title Issue date Effective date
Implementation Guidance N/A Implementation Guide to Statement of Financing in Statement of Federal Financial Accounting Standards 7, Accounting for Revenue and Other Financing Sources: Detailed Information on the Statement of Financing (PDF) 04/2002 N/A
N/A Implementation Guide – Accounting for Revenue and Other Financing Sources (PDF) 06/1996 N/A

Authoritative Documents Resulting from Accounting and Auditing Policy Committee (AAPC) Processes:

Type of document Number, if applicable Title Issue date Effective date
Technical Releases (TR) TR 1: Audit Legal Letter Guidance 03/01/1998 Upon Issuance
TR 2: Environmental Liabilities Guidance 03/15/1998 Upon Issuance
TR 3: (Revised) Auditing Estimates for Direct Loan and Loan Guarantee Subsidies Under the Federal Credit Reform Act (Revised) 01/22/2004 Upon Issuance
TR 4: Reporting on Non-valued Seized and Forfeited Property 07/31/1999 Upon Issuance
TR 5: Implementation Guidance on SFFAS 10: Accounting for Internal Use Software 05/14/2001 Upon Issuance
TR 6: Preparing Estimates for Direct Loan and Loan Guarantee Subsidies Under the Federal Credit Reform Act 01/22/2004 Upon Issuance
TR 7: Clarification of Standards Relating to the National Aeronautics and Space Administration’s Space Exploration Equipment 05/25/2007 Upon Issuance
TR 8: Clarification of Standards Relating to Inter-Entity Costs 02/20/2008 Upon Issuance
TR 9: Implementation Guidance for SFFAS 29: Heritage Assets and Stewardship Land 02/20/2008 Upon Issuance
TR 10: Implementation Guidance on Asbestos Cleanup Costs Associated with Facilities and Installed Equipment 06/02/2010 Upon Issuance
TR 11: Implementation Guidance on Cleanup Costs Associated with Equipment 06/02/2010 Upon Issuance
TR 12: Accrual Estimates for Grant Programs 08/04/2010 Upon Issuance
TR 13: Statement of Federal Financial Accounting Technical Release 13, Implementation Guide for Estimating the Historical Cost of General Property, Plant & Equipment 06/01/2011 Upon Issuance
TR 14: Implementation Guidance on the Accounting for the Disposal of General Property, Plant & Equipment (PDF) 10/06/2011 Upon Issuance
TR 15: Implementation Guidance for General Property, Plant, and Equipment Cost Accumulation, Assignment and Allocation (PDF) 09/26/2013 Upon Issuance

Other Documents Resulting from FASAB and AAPC Processes:

Type of document FASAB or AAPC Title Issue date Effective date
Outstanding Exposure Drafts (ED)
FASAB Public-Private Partnerships: Disclosure Requirements (PDF) 10/01/2014 N/A
FASAB Reporting Entity (PDF) 04/03/2013 N/A
Type of document Number, if applicable Title Issue date Effective date
Reports and Other Documents Report 1 Overview of Federal Financial Accounting Concepts and Standards (PDF) 12/31/1996 N/A
Discussion Paper Accounting for the Natural Resources of the Federal Government (PDF) 06/2000 N/A
Research Report Capital And Operating Leases Research Report (PDF) 10/2003 N/A
Report 2 Strategic Directions Report (PDF) 11/02/2006 N/A
Task Force Report Financial Reporting Model Task Force Report to the FASAB (PDF) 12/22/2010 N/A
AAPC Task Force Report Management’s Discussion and Analysis Best Practices Report (PDF) 05/19/2011 N/A