2011 FASAB Handbook
Individual statements issued since June 30, 2011, and not included in the above volume:
- SFFAS 44—Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use (PDF)
- SFFAS 43—Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds (PDF)
- SFFAS 42—Deferred Maintenance and Repairs, Amending Statements of Federal Financial Accounting Standards 6, 14, 29 and 32 (PDF)
- SFFAS 41—Deferral of the Effective Date of SFFAS 38, Accounting for Federal Oil and Gas Resources (PDF)
- TB 2011-1—Accounting for Federal Natural Resources Other Than Oil and Gas (PDF)
- SFFAC 7: Measurement of the Elements of Accrual-Basis Financial Statements in Periods After Initial Recording (PDF)
- TB 2011-2—Extended Deferral of the Effective Date of Technical Bulletin 2006-1, Recognition and Measurement of Asbestos-Related Cleanup Costs (PDF)
- Technical Release 14—Implementation Guidance on the Accounting for the Disposal of General Property, Plant & Equipment (PDF)
Purpose of the FASAB Handbook
The FASAB Handbook compiles and codifies the accounting standards and other pronouncements developed by FASAB and incorporates amendments within each individual 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 FASAB Handbook
The FASAB Handbook 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 FASAB Handbooksuch as later standards amending the section, or related interpretations, technical bulletins, and technical releases are listed.