Transcription of FASAB
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FEDERAL ACCOUNTING STANDARDS ADVISORY BOARDFASABFASAB Handbook of Federal Accounting Standards andOther Pronouncements, asAmended as of June 30, 2013 SFFAC 1-7 SFFAS 1-44 Interpretations 1-7 Technical Bulletins Technical Releases 1-14 Staff Implementation GuidancePage iFASAB Handbook, Version 12 (06/13) ContentsEnclosure 1 ForewordPreamble 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 A
Contents Page iv FASAB Handbook, Version 12 (06/13) Statement of Federal Financial Accounting Standards 33: Pensions, Other Retirement Benefits, and Other Postemployment Benefits: Reporting
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