FASAB

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FEDERAL ACCOUNTING STANDARDS ADVISORY BOARDFASABFASAB Handbook of Federal Accounting Standards andOther Pronouncements, asAmended as of June 30, 2014SFFAC 1-7SFFAS 1-45Interpretations 1-7Technical Bulletins Technical Releases 1-15 Staff Implementation GuidancePage iFASAB Handbook, Version 13 (06/14)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 Selec

FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD FASAB FASAB Handbook of Federal Accounting Standards and Other Pronouncements, as Amended as of June 30, 2014 SFFAC 1-7SFFAS 1-45 ...