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Standards & Guidance


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Standards & Guidance
The FASAB Handbook of Accounting Standards and Other Pronouncements, as Amended (Current Handbook)—an approximate 2,800-page PDF—is the most up-to-date, authoritative source of generally accepted accounting principles (GAAP) developed for federal entities. It is updated annually to incorporate pronouncements issued by FASAB. This year’s edition incorporates Board pronouncements issued between June 30, 2022, and December 15, 2023. The annual update includes incorporating amendments within each previously issued pronouncement.
The following pronouncements have been issued since December 15, 2023, and are not included in the current handbook:
SFFAS 63—Omnibus Amendments 2024-1: Amending Statements of Federal Financial Accounting Standards 38, 49, and Technical Bulletin 2011-1 (PDF)Each issuance is presented individually in the handbook by chapter, and those issuances not already included in the complete handbook will be incorporated into the next annual update.
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Standards & Guidance
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About
Mission	Annual Report & Three Year Plan	Board Members	Staff Members	Due Process	Governance Documents	FASAB History	Contact InformationBoard Meetings
Board Meetings	Registration	Documents For Comment	Briefing Materials	Information for Observers	Archived MeetingsStandards & Guidance
Standards & Guidance	Current Handbook (PDF)	Handbook by Chapter	Archived FASAB HandbooksFASAB Projects
Research Topics	Active Projects	Archived ProjectsAAPC
About AAPC	AAPC Meetings	AAPC Archived Meetings	AAPC Active Projects	AAPC Archived Projects	Members	Technical ReleasesTechnical InquiriesNewsroom
Articles	Bimonthly Newsletter	News Releases	Subscribe to Mailing ListResources
Resources	Federal Financial Reports	Managerial Cost Accounting Resources	Implementation Guides to SFFAS 7	Original Pronouncements (Unamended)	Other Reports and Documents	Speeches and Presentations	Training	Training Registration	Accounting and Reporting for Non-federal Entities	Links to Other Helpful Websites