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: Int
Contents Page iii FASAB Handbook, Version 12 (06/13) Statement of Federal Financial Accounting Standards 20: Elimination of Certain Disclosures Related to Tax Revenue Transactions by the
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