Original Technical Releases (Unamended)

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the original, unamended pronouncements, which should not be considered authoritative; they have been made available for historical reference and research purposes only.

Federal Financial Accounting and Auditing Technical Release No. 1: Audit Legal Representation Letter Guidance

Federal Financial Accounting and Auditing Technical Release No. 2: Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government

Federal Financial Accounting and Auditing Technical Release 3 (revised): Auditing Estimates for Direct Loan and Loan Guarantee Subsidies under the Federal Credit Reform Act Amendments to Technical Release 3: Preparing and Auditing Direct Loan and Loan Guarantee Subsidies under the Federal Credit Reform Act

Federal Financial Accounting and Auditing Technical Release No. 4: Reporting on Non-Valued Seized and Forfeited Property

Federal Financial Accounting and Auditing Technical Release No. 5: Implementation Guidance on Statement of Federal Financial Accounting Standards 10: Accounting for Internal Use Software

Federal Financial Accounting and Auditing Technical Release 6: Preparing Estimates for Direct Loan and Loan Guarantee Subsidies under the Federal Credit Reform Act Amendments to Technical Release 3: Preparing and Auditing Direct Loan and Loan Guarantee Subsidies under the Federal Credit Reform Act

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

Technical Release 12: Accrual Estimates for Grant Programs

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.