Archived FASAB Handbooks

This page contains all versions of the FASAB Handbook issued since June 2004.

Please see the Standards & Guidance page for the most up-to-date, authoritative source of federal GAAP for accounting and reporting guidance for federal entities.

Archived Versions (2004–Present)

• 2022
• 2021
• 2020
• 2019
• 2018
• 2017
• 2016
• 2015
• 2014
• 2013
• 2012
• 2011
• 2010
• 2009
• 2008
• 2007
• 2006
• 2004

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). In addition, prior to 2008, amendments were not presented in each pronouncement. Instead, the originally issued pronouncements were presented as described in the introduction to each volume.