Frequently Asked Questions
Where Do I Get Statements of Federal Financial Accounting Standards
or Concepts?
You can access FASAB's concepts, standards, interpretations, technical bulletins
and technical releases issued by clicking on "Original
Pronouncements" on the left side of the screen. The documents are
available in a single searchable PDF file. Any new issuances not yet incorporated
in the volume are available on this page as well.
Who Should I Direct Questions to Regarding the Statements?
Please review the AAPC Facts posted on the AAPC page. The AAPC is an excellent
starting point in resolving issues relating to the standards as well as form & content
and audit issues. You should also review the Guidelines for Submitting Issues
to the AAPC. If you choose to contact FASAB staff for assistance on an issue,
please call Terri Pinkney, 202 512-7350. Ms. Pinkney will direct you to the
appropriate staff member if you are able to tell her which standard you wish
to have guidance on or the general topic of interest to you.
You may also direct technical questions or questions about using this website
to fasab@fasab.gov by email.
What should I know about the basis for conclusions section of each pronouncement?
The basis for conclusions does not constitute authoritative guidance. In more
recent pronouncements, standard text appears at the beginning of the basis
for conclusions that explains its status.
From time to time pronouncements are amended. The original basis for conclusions
is not amended.
