Original Technical Releases (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 technical releases 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 technical releases—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the original, unamended pronouncements, which should not be considered authoritative; they have been made available for historical reference and research purposes only.
Statement of Federal Financial Accounting Technical Release 7: Clarification of Standards Relating to the National Aeronautics and Space Administration’s Space Exploration Equipment
Statement of Federal Financial Accounting Technical Release 8: Clarification of Standard Relating to Inter-Entity Costs
Statement of Federal Financial Accounting Technical Release 9: Implementation Guide for Statement of FASAB 29: Heritage Assets and Stewardship Land
Statement of Federal Financial Accounting Technical Release 10: Implementation Guidance on Asbestos Cleanup Costs Associated with Facilities and Installed Equipment
Statement of Federal Financial Accounting Technical Release 11: Implementation Guidance on Cleanup Costs Associated with Equipment
- Federal Financial Accounting Technical Release 13: Implementation Guide for Estimating the Historical Cost of General Property, Plant & Equipment (PDF)
- Federal Financial Accounting Technical Release 14: Implementation Guidance on the Accounting for the Disposal of General Property, Plant & Equipment (PDF)
- Technical Release 15: Implementation Guidance for General Property, Plant, and Equipment Cost Accumulation, Assignment and Allocation (PDF)
- Technical Release 16—Implementation Guidance For Internal Use Software (PDF)
- Technical Release 17—Conforming Amendments to Technical Releases for SFFAS 50, Establishing Opening Balances for General Property, Plant, and Equipment (PDF)
- Technical Release 18—Implementation Guidance for Establishing Opening Balances (PDF)
- Technical Release 19—Rescission of Technical Release 8 (PDF)
- Technical Release 20—Implementation Guidance for Leases (PDF)
- Technical Release 21—Omnibus Technical Release Amendments 2022: Conforming Amendments (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 technical releases on this page.