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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, 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 financial accounting St

Contents Page v FASAB Handbook, Version 12 (06/13) Statements of the United States Government: An Interpretation of SFFAS 7 Interpretation of Federal Financial Accounting Standards 2: Accounting

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