Standards & Guidance

The FASAB Handbook of Accounting Standards and Other Pronouncements, as Amended (Current Handbook)—an approximate 2,900-page PDF—is the most up-to-date, authoritative source of generally accepted accounting principles (GAAP) developed for federal entities. It is updated annually to incorporate pronouncements issued by FASAB. The annual update includes incorporating amendments within each previously issued pronouncement.

The following pronouncements are not included in the current handbook:

• Technical Bulletin 2025-1—Technical Clarifications: SFFAS 59, Accounting and Reporting of Government Land (PDF)
• Staff Implementation Guidance 64.1—Guidance for Implementing SFFAS 64: Management’s Discussion and Analysis (PDF)

Each issuance is presented individually in the handbook by chapter, and those issuances not already included in the complete handbook will be incorporated into the next annual update.