2009 Pronouncements as Amended
Individual statements issued since June 30, 2008 and not included in the above volume:
- 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 35 – Estimating the Historical Cost of General Property, Plant, and Equipment — Amending Statements of Federal Financial Accounting Standards 6 and 23 (264 KB PDF)
- SFFAS 36 – Reporting Comprehensive Long-Term Fiscal Projections for the U.S. Government (392 KB PDF)
- Technical Bulletin 2009-1, Deferral of the Effective Date of Technical Bulletin 2006-1, Recognition and Measurement of Asbestos-Related Cleanup Costs (153 KB PDF)
- SFFAS 37 – Social Insurance: Additional Requirements for Management’s Discussion and Analysis and Basic Financial Statements (279 KB PDF)
- SFFAS 38 – Accounting for Federal Oil and Gas Resources (287 KB PDF)
- SFFAS 39 – Subsequent Events: Codification of Accounting and Financial Reporting Standards Contained in the AICPA Statement on Auditing Standards (137 KB PDF)
- Technical Release 10 – Implementation Guidance on Asbestos Cleanup Costs Associated with Facilities and Installed Equipment (362 KB PDF)
- Technical Release 11- Implementation Guidance on Cleanup Costs Associated with Equipment (526 KB PDF)
- Technical Release 12 – Accrual Estimates for Grant Programs (185 KB PDF)
Purpose of the Pronouncements as Amended
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 Pronouncements as Amended
The volume 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 the volume such as later standards amending the section, or related interpretations, technical bulletins, and technical releases are listed.