Interpretations

The best reference available for existing literature in the GAAP hierarchy is the Original Pronouncements volume. The volume can be found at http://www.fasab.gov/codifica.html along with all individual pronouncements issued after the last update of the volume. Since the Original Pronouncements volume presents text as amended by later actions of the Board, your references will be more reliable. If you chose to use the individual pronouncements - which are presented unamended here - please review the list of documents found at http://www.fasab.gov/listtbl.html 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 Original Pronouncements volume.

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• Interpretation #1: Reporting on Indian Trust Funds in General Purpose Financial Reports of the Department of the Interior

• Interpretation #2: Accounting for Treasury Judgment Fund Transactions

• Interpretation #3: Measurement Date for Pension and Retirement Health Care Liabilities

• Interpretation #4: Accounting for Pension Payments in Excess of Pension Expense

• Interpretation #5: Recognition By Recipient Entities of Receivable Nonexchange Revenue: An Interpretation of SFFAS No. 7

• Interpretation #6: Accounting for Imputed Intra-departmental Costs: An Interpretation of SFFAS No. 4

• Interpretation 7: Items Held for Remanufacture