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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: I

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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