Federal GAAP as Proclaimed by the FASAB

Federal GAAP as Proclaimed by the FASAB contains the body of accounting concepts and standards for the U.S. government. Specifically, the the incorporates the following documents published through January 2020.

Volume 1:

Statements of Federal Financial Accounting Concepts 1-7

Statements of Federal Financial Accounting Standards 1-35

Appendix A-F

Volume 2:

Statements of Federal Financial Accounting Standards 36-57

Interpretations 1-9

Technical Bulletin 2000-1 through 2017-2

Technical Releases 1-19,

Staff Implementation Guidance 23.1, 31.1, 6.1

Appendix A-F