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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 Fi

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 1-45Interpretations 1-7

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