Original Interpretations (Unamended)

For the most current and up-to-date source of official FASAB accounting and reporting guidance for federal entities, please access the current version of The FASAB Handbook of Accounting Standards and Other Pronouncements, As Amended (FASAB Handbook), not the individual interpretations on this page.

Since the FASAB Handbook presents text as amended by later actions of the board, references to the FASAB Handbook are more reliable. If you chose to use the individual interpretations—which are presented unamended here—please review this list of FASAB documents to identify documents that may have amended any pronouncements you access here. In addition, some pronouncements found below may indicate that certain tables or charts are omitted. Each chart can be found in the FASAB Handbook.

The links below will direct you to the original, unamended pronouncements, which should not be considered authoritative; they have been made available for historical reference and research purposes only.

Original (Unamended) Interpretations

(for historical reference or research purposes only)

• Interpretation 1: Reporting on Indian Trust Funds in General Purpose Financial Reports of the Department of the Interior (PDF)
• Interpretation 2: Accounting for Treasury Judgment Fund Transactions (PDF)
• Interpretation 3: Measurement Date for Pension and Retirement Health Care Liabilities (PDF)
• Interpretation 4: Accounting for Pension Payments in Excess of Pension Expense (PDF)
• Interpretation 5: Recognition By Recipient Entities of Receivable Nonexchange Revenue: An Interpretation of SFFAS 7 (PDF)
• Interpretation 6: Accounting for Imputed Intra-departmental Costs: An Interpretation of SFFAS 4 (PDF)
• Interpretation 7: Items Held for Remanufacture (PDF)
• Interpretation of Federal Financial Accounting Standards 8: An Interpretation of SFFAS 56, Classified Activities (PDF)
• Interpretation 9: Cleanup Cost Liabilities Involving Multiple Component Reporting Entities: An Interpretation of SFFAS 5 & SFFAS 6 (PDF)
• Interpretation 10: Clarification of Non-federal Non-entity FBWT Classification (SFFAS 1, Paragraph 31): An Interpretation of SFFAS 1 and SFFAS 31 (PDF)
• Interpretation 11—Debt Cancellation: An Interpretation of SFFAS 7, Paragraph 313 (PDF)

For the most current and up-to-date source of official FASAB accounting and reporting guidance for federal entities, please access the current version of The FASAB Handbook of Accounting Standards and Other Pronouncements, As Amended (FASAB Handbook), not the individual interpretations on this page.