Welcome to the Federal Accounting Standards Advisory Board
The Pronouncements as Amended is a single PDF file providing all Statements of Federal Financial Accounting Concepts and Standards, Interpretations, Technical Bulletins and Releases, and Staff Implementation Guidance. This is the best reference for final pronouncements since it is updated for all amendments as of the issue date.
The mission of the FASAB is to promulgate federal accounting standards after considering the financial and budgetary information needs of citizens, congressional oversight groups, executive agencies, and the needs of other users of federal financial information. Accounting and financial reporting standards are essential for public accountability and for an efficient and effective functioning of our democratic system of government. Thus, federal accounting standards and financial reporting play a major role in fulfilling the government's duty to be publicly accountable and can be used to assess (1) the government's accountability and its efficiency and effectiveness, and (2) the economic, political, and social consequences of the allocation and various uses of federal resources. This website provides access to all publications issued by FASAB including exposure drafts, the Pronouncements as Amended, project histories, newsletters, minutes and meeting agendas.
If you have questions about state and local governmental entity accounting, please visit http://www.gasb.org/.
If you have questions about non-governmental entity accounting, please visit http://www.fasb.org/.
Agency Financial and Performance Reports
Contact Information
Address: 441 G Street NW Suite 6814 Washington, DC 20548 |
Phone: 202 512-7350 Fax: 202 512-7366 Email:fasab@fasab.gov |