Standards & Guidance
The FASAB Handbook of Accounting Standards and Other Pronouncements, as Amended (Current Handbook)—an approximate 2,500-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 through June 30 of each year. The annual update includes incorporating amendments within each previously issued pronouncement.
The following pronouncements have been issued since June 30, 2022, and are not included in the current handbook:
- Technical Release 21—Omnibus Technical Release Amendments 2022: Conforming Amendments (PDF)
- Technical Bulletin 2023-1—Intragovernmental Leasehold Reimbursable Work Agreements (PDF)
- SFFAS 61—Omnibus Amendments 2023, Leases-Related Topics II (PDF)