FASAB
FEDERAL accounting STANDARDS ADVISORY BOARDFASABFASAB Handbook of Federal accounting Standards andOther Pronouncements, asAmended as of June 30, 2013SFFAC 1-7SFFAS 1-44Interpretations 1-7Technical Bulletins Technical Releases 1-14 Staff Implementation GuidancePage iFASAB Handbook, Version 12 (06/13) ContentsEnclosure 1ForewordPreamble to Statements of Federal Financial accounting ConceptsStatement of Federal Financial accounting Concepts Statement of Federal Financial accounting Concepts 1: Objectives of Federal Financial ReportingStatement of Federal Financial accounting Concepts 2: Entity and DisplayStatement of Federal Financial accounting Concepts 3: Management s Discussion and AnalysisStatement of Federal Financial accounting Concepts 4: Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States GovernmentStatement of Federal Financial accounting Concepts 5: Definitions of Elements and Basic Recognition Criteria for Accrual-Basis Financial StatementsStatement of Federal Financial accounting Concepts 6: Distinguishing Basic Information, Required Supplementary Information, and Other Accompanying InformationStatement of Federal Financial accounting Concepts 7: Measurement of the Elements of Accrual-Basis Financial Statements in Periods After Initial RecordingStatement of Federal Financial accounting Standards Statement of Federal Financial accounting Standards 1: accounting for Selected Assets a
Accounting Standards 27, Identifying and Reporting Earmarked Funds Statement of Federal Financial Accounting Standards 44: ... Bulletins and Procedures for Issuance
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