Transcription of FASAB
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FASAB
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, Requir
FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD FASAB FASAB Handbook of Federal Accounting Standards and Other Pronouncements, as Amended as of June 30, 2013 SFFAC 1-7SFFAS 1-44Interpretations 1-7
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