| AICPA Omnibus | SFFAS 39, Subsequent Events: Codification of Accounting and Financial Reporting Standards Contained in the AICPA Statement on Auditing Standards (PDF) |
Application of the Liability Definition
| N/A – Project subsumed by the broader Risk Assumed project. |
| Asbestos-Related Liabilities | Technical Bulletin 2006-1, Recognition and Measurement of Asbestos-Related Cleanup Costs (PDF)
Technical Release 10, Implementation Guidance on Asbestos Cleanup Costs Associated with Facilities and Installed Equipment (PDF) |
| Budget and Accrual Reconciliation | SFFAS 53 Budget and Accrual Reconciliation (PDF) |
| Classified Activities | SFFAS 56, Classified Activities (PDF)
Interpretation 8, An Interpretation of Statement of Federal Financial Accounting Standards 56, Classified Activities (PDF) |
| Concepts – Elements | SFFAC 5 – Definitions of Elements and Basic Recognition Criteria for Accrual-Basis Financial Statements (PDF) |
| Concepts – The Financial Report | SFFAC 8 – Federal Financial Reporting (PDF) |
Concepts - Measurement Attributes
| SFFAC 7 – Measurement of the Elements of Accrual-Basis Financial Statements in Periods After Initial Recording (PDF) |
| Concepts – Objectives | FASAB’s Strategic Directions: Clarifying FASAB’s Near-Term Role in Achieving the Objectives of Federal Financial Reporting (PDF) |
| Concepts – Reporting Entity | SFFAS 47, Reporting Entity (PDF) |
| Deferral of the Transition to Basic Information for Long-Term Projections | SFFAS 46 - Deferral of the Transition to Basic Information for Long-Term Projections (PDF)
SFFAS 45 - Deferral of the Transition to Basic Information for Long-Term Projections (PDF)
|
Deferred Maintenance & Asset Impairment
| SFFAS 40 - Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting Standards 6, Accounting for Property, Plant, and Equipment (PDF)
SFFAS 42 - Deferred Maintenance and Repairs: Amending Statements of Federal Financial Accounting Standards 6, 14, 29, and 32 (PDF)
SFFAS 44 - Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use (PDF)
|
| DoD Implementation Guidance Request | SFFAS 48, Opening Balances for Inventory, Operating Materials & Supplies, and Stockpile Materials (PDF)
SFFAS 50, Establishing Opening Balances for General Property, Plant, and Equipment: Amending Statement of Federal Financial Accounting Standards (SFFAS) 6, SFFAS 10, SFFAS 23, and Rescinding SFFAS 35 (PDF) (PDF)
|
| Earmarked Funds – Evaluation of Existing Standards | SFFAS 43, Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds (PDF) |
Estimating the Historical Cost of General Property, Plant, and Equipment
| SFFAS 35 - Estimating the Historical Cost of General Property, Plant, and Equipment -- Amending Statements of Federal Financial Accounting Standards 6 and 23 (PDF) |
| Evaluation of Existing Standards | Technical Bulletin 2020-1: Loss Allowance for Intragovenrnmental Receivables (PDF)
Interpretation 9: Cleanup Cost Liabilities Involving Multiple Component Reporting Entities: An Interpretation of SFFAS 5 & SFFAS 6
(PDF)
Staff Implementation Guidance 6.1: Clarification of Paragraphs 40-41 of SFFAS 6, Accounting for Property, Plant, and Equipment, as amended (PDF)
SFFAS 55: Amending Inter-entity Cost Provisions (PDF)
Technical Bulletin 2017-1: Intragovernmental Exchange Transactions (PDF)
Technical Bulletin 2017-2: Assigning Assets to Component Reporting Entities
(PDF) |
| FASB Reporting by Federal Entities | SFFAS 34 – The Hierarchy of Generally Accepted Accounting Principles for Federal Entities, Including the Application of Standards Issued by the Financial Accounting Standards Board (PDF) |
Fiscal Sustainability Reporting: SFFAS 36
| SFFAS 36 – Reporting Comprehensive Long-Term Fiscal Projections for the U.S. Government (PDF) |
Grant Programs: Accrual Estimates
| Technical Release 12 - Accrual Estimates for Grant Programs (PDF) |
Heritage Assets/Stewardship Land
| SFFAS 29 – Heritage Assets and Stewardship Land (PDF)
Technical Release 9 – Implementation Guide for SFFAS 29: Heritage Assets and Stewardship Land (PDF)
|
| Insurance Programs | SFFAS 51, Insurance Programs (PDF) |
| Inter-entity Costs | SFFAS 30 – Inter-Entity Cost Implementation Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts (PDF)
Technical Release 8: Clarification of Standard Relating to Inter-Entity Costs (PDF)
|
| Intragovernmental Allowances | Loss Allowance for Intragovernmental Receivables (PDF) |
| Investments and Other Equity Interests in Non-Federal Entities | N/A – Project Deferred. |
| Managerial Cost Accounting - Federal Reporting Model | June 15, 2010, Forum on Managerial Cost Accounting: Requirements, Uses, and Best Practices
March 16, 2011, FASAB Forum on Managerial Cost Accounting Part II: Usefulness of MCA Beyond the Widgets
|
| Materiality | SFFAC 9, Materiality: Amending Statement of Federal Financial Accounting Concepts 1, Objectives of Federal Financial Reporting, and SFFAC 3, Management's Discussion and Analysis (PDF) |
| Natural Resources | SFFAS 38, Accounting for Federal Oil and Gas Resources (PDF)
SFFAS 41, Deferral of the Effective Date of SFFAS 38, Accounting for Federal Oil and Gas Resources (PDF)
Technical Bulletin 2011-1, Accounting for Federal Natural Resources Other Than Oil and Gas (PDF) |
Non-Federal, Non-Entity Fund Balance with Treasury
| Interpretation 10, Clarification of Non-federal Non-entity FBWT Classification (SFFAS 1, Paragraph 31): An Interpretation of SFFAS 1 and SFFAS 31 (PDF)
|
| Note Disclosures | N/A – Closed Without Issuance |
| Omnibus Amendments 2019 | SFFAS 57, Omnibus Amendments 2019 (PDF) |
Reporting Changes in Assumptions and Other Issues
| 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 (PDF)
|
| Reporting Model Phase I: MD&A and Stewardship Investments Improvements | N/A – Project subsumed by the MD&A project. |
Risk Reporting
| N/A – Closed Without Issuance |
Social Insurance
| SFFAS 37 – Social Insurance: Additional Requirements for Management's Discussion and Analysis and Basic Financial Statements (PDF) |
| Software Licenses | N/A – Project subsumed by the intangible assets research topic. |
| Staff Implementation Guidance 31.1: Guidance for Implementation of Statement of Federal Financial Accounting Standards 31, Accounting for Fiduciary Activities | Staff Implementation Guidance 31.1: Guidance for Implementation of Statement of Federal Financial Accounting Standards 31, Accounting for Fiduciary Activities (PDF) |
| Stewardship Investments | N/A – Deferred until further notice |
| Tax Expenditures | SFFAS 52, Tax Expenditures |
| |
