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 13 06/2014 The FASAB Handbook of Accounting Standards and Other Pronouncements, As Amended 09/2014 06/2014
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
SFFAS 47: Reporting Entity (PDF) 12/23/2014 2018
SFFAS 48: Opening Balances for Inventory, Operating Materials and Supplies, and Stockpile Materials (PDF) 01/27/2016 FY 2017; earlier implementation encouraged
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
TR 16: Implementation Guidance For Internal Use Software (PDF) 01/19/2016 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)
AAPC Conforming Amendments to Technical Releases for SFFAS 50, Establishing Opening Balances for General Property, Plant, and Equipment 11/22/2016 N/A
FASAB Insurance Programs (PDF) 12/30/2015 N/A
FASAB Establishing Opening Balances for General Property, Plant, and Equipment: Amending Statement of Federal Financial Accounting Standards (SFFAS) 6, SFFAS 10, SFFAS 23, and Rescinding SFFAS 35 (PDF) 12/22/2015 N/A
FASAB Public-Private Partnerships: Disclosure Requirements (PDF) 10/01/2014 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