Original Standards (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 standards on this page.

Because 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 Statements of Federal Financial Accounting Standards (SFFAS)—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the original, unamended pronouncements, which should not be considered authoritative; they have been made available for historical reference and research purposes only.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) Standards

(for historical reference or research purposes only)

• SFFAS 1 – Accounting for Selected Assets and Liabilities (PDF)
• SFFAS 2 – Accounting for Direct Loans and Loan Guarantees (PDF)
• SFFAS 3 – Accounting for Inventory and Related Property (PDF)
• SFFAS 4 – Managerial Cost Accounting Concepts and Standards (PDF)
• SFFAS 5 – Accounting for Liabilities of the Federal Government (PDF)
• SFFAS 6 – Accounting for Property, Plant, and Equipment (PDF)
• SFFAS 7 – Accounting for Revenue and Other Financing Sources (PDF)
• SFFAS 7 – Implementation Guide (April 2002) [amends June 1996 SFFAS 7 – Implementation Guide] (PDF)
• SFFAS 7 – Implementation Guide (June 1996) (PDF)
• SFFAS 8 – Supplementary Stewardship Reporting (PDF)
• SFFAS 9 – Deferral of SFFAS 4 – Managerial Cost Accounting (PDF)
• SFFAS 10 – Accounting for Internal Use Software (amends SFFAS 6) (PDF)
• SFFAS 11 – Amendments to Accounting for PP&E: Definitions, amends SFFAS’s 6 and 8 (PDF)
• SFFAS 12 – Recognition of Contingent Liabilities from Litigation (amends SFFAS 5) (PDF)
• SFFAS 13 – Deferral of Paragraph 65.2 – Material Revenue-Related Transactions (amends SFFAS 7) (PDF)
• SFFAS 14 – Amendments to Deferred Maintenance Reporting, amends SFFAS’s 6 and 8 (PDF)
• SFFAS 15 – Management’s Discussion and Analysis – Standards (PDF)
• SFFAS 16 – Amendments to Accounting for PP&E: Multi-Use Heritage Assets, amends SFFAS’s 6 and 8 (PDF)
• SFFAS 17 – Accounting for Social Insurance (PDF)
• SFFAS 18 – Amendments To Accounting Standards For Direct Loans and Loan Guarantees (amends SFFAS 2) (PDF)
• SFFAS 19 – Technical Amendments to Accounting Standards For Direct Loans and Loan Guarantees (amends SFFAS 2) (PDF)
• SFFAS 20 – Elimination of Certain Disclosures (PDF)
• SFFAS 21-Reporting Corrections of Errors and Changes in Accounting Principles (PDF)
• SFFAS 22- Change in Certain Requirements for Reconciling Obligations and Net Cost of Operations (PDF)
• SFFAS 23- Eliminating the Category National Defense Property, Plant, and Equipment (PDF)
• Staff Implementation Guidance 23.1 (PDF)
• SFFAS 24 – Selected Standards for the Consolidated Financial Report of the United States Government (PDF)
• SFFAS 25 – Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment (PDF)
• SFFAS 26 – Presentation of Significant Assumptions for the Statement of Social Insurance: Amending SFFAS 25 (PDF)
• SFFAS 27 – Identifying and Reporting Earmarked Funds (PDF)
• SFFAS 28 – Deferral of the Effective Date of Reclassification of the Statement of Social Insurance: Amending SFFAS 25 and 26 (PDF)
• SFFAS 29 – Heritage Assets and Stewardship Land (PDF)
• SFFAS 30- Inter-Entity Cost Implementation Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts (PDF)
• SFFAS 31 – Accounting for Fiduciary Activities (PDF)
• SFFAS 32 – Consolidated Financial Report of the United States Government Requirements (PDF)
• 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)
• SFFAS 34 – The Hierarchy of Generally Accepted Accounting Principles, Including the Application of Standards Issued by the Financial Accounting Standards Board (PDF)
• SFFAS 35 – Estimating the Historical Cost of General Property, Plant, and Equipment — Amending Statements of Federal Financial Accounting Standards 6 and 23 (PDF)
• SFFAS 36 – Reporting Comprehensive Long-Term Fiscal Projections for the U.S. Government (PDF)
• SFFAS 37 – Social Insurance: Additional Requirements for Management’s Discussion and Analysis and Basic Financial Statements (PDF)
• SFFAS 38 – Accounting for Federal Oil and Gas Resources (PDF)
• SFFAS 39 – Subsequent Events: Codification of Accounting and Financial Reporting Standards Contained in the AICPA Statement on Auditing Standards (PDF)
• SFFAS 40 – Deferred Maintenance and Repairs: Definitional Changes (PDF)
• SFFAS 41 – Deferral of the Effective Date of SFFAS 38, Accounting for Federal Oil and Gas Resources (PDF)
• SFFAS 42 – Deferred Maintenance and Repairs, Amending Statements of Federal Financial Accounting Standards 6, 14, 29 and 32 (PDF)
• SFFAS 43 – Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds (PDF)
• SFFAS 44 – Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use (PDF)
• SFFAS 45—Deferral of the Transition to Basic Information for Long-Term Projections (PDF)
• SFFAS 46—Deferral of the Transition to Basic Information for Long-Term Projections (PDF)
• SFFAS 47—Reporting Entity (PDF)
• SFFAS 48—Opening Balances for Inventory, Operating Materials and Supplies, and Stockpile Materials (PDF)
• SFFAS 49—Public-Private Partnerships: Disclosure Requirements (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)
• SFFAS 51—Insurance Programs (PDF)
• SFFAS 52—Tax Expenditures (PDF)
• SFFAS 53—Budget and Accrual Reconciliation (PDF)
• SFFAS 54—Leases: An Amendment of Statement of Federal Financial Accounting Standards (SFFAS) 5, Accounting for Liabilities of the Federal Government, and SFFAS 6, Accounting for Property, Plant, and Equipment (PDF)
• SFFAS 55—Amending Inter-entity Cost Provisions (PDF)
• SFFAS 56—Classified Activities (PDF)
• SFFAS 57—Omnibus Amendments 2019 (PDF)
• SFFAS 58—Deferral of the Effective Date of SFFAS 54, Leases (PDF)
• SFFAS 59—Accounting and Reporting of Government Land (PDF)
• SFFAS 60—Omnibus Amendments 2021: Leases-Related Topics (PDF)
• SFFAS 61—Omnibus Amendments 2023, Leases-Related Topics II (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 standards on this page.