2008 Pronouncements as Amended
Volume I as of June 30, 2008 ( 15.6 MB)
Individual statements issued since June 30, 2008:
- SFFAS 34 – The Hierarchy of Generally Accepted Accounting Principles, Including the Application of Standards Issued by the Financial Accounting Standards Board (128 KB PDF)
- 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 (98 KB PDF)
- SFFAC 6 – Distinguishing Basic Information, RSI, and OAI (289 KB PDF)
- Staff Implementation Guidance 31.1: Guidance for Implementation of SFFAS 31, Accounting for Fiduciary Activities (105 KB PDF)
Purpose of the Original Pronouncements – Volume I
The Original Pronouncements compiles and codifies the documents produced by the FASAB and incorporates amendments in each pronouncement. It is designed to meet the needs of users for an authoritative reference to concepts, standards, interpretations, technical bulletins, technical releases, and other issuances. It contains extensive cross-referencing and indexing.
Organization of the Original Pronouncements
Original Pronouncements presents each issuance as a separate chapter. The issue date and effective date of each statement and standard are presented first. Next, references to relevant sections within Original Pronouncements such as later standards amending the section, or related interpretations, technical bulletins, and technical releases.