This article is a list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together present rules and guidelines for preparing, presenting, and reporting financial statements within the United States according to generally accepted accounting principles ("GAAP") in the United States Of America, of which this list makes up a substantial part.
Contents
- Statements of Financial Accounting Concepts
- List of FASB Interpretations
- List of FASB Staff Positions
- List of FASB Technical Bulletins
- References
The SFAS have been superseded by the FASB Accounting Standards Codification (ASC). The codification is effective for interim and annual periods ending after September 15, 2009. All existing accounting standards documents are superseded by the ASC. All other accounting literature not included in the Codification is now deemed nonauthoritative.
Statements of Financial Accounting Concepts
Statements of Financial Accounting Concepts are a part of the FASB conceptual framework project. They set fundamental objectives and concepts that FASB will use in developing future U.S. generally accepted accounting principles (GAAP), however, they are not a part of the US GAAP. To date, 7 Concept Statements have been issued. See List of Concept Statements at the FASB website for more information.
List of FASB Interpretations
FASB Interpretations extend or explain existing standards (primarily Statements of Financial Accounting Standards), and are considered part of U.S. Generally accepted accounting principles. As of September 2006, 48 interpretations have been published.
List of FASB Staff Positions
As of May 2009, FASB has 70 issued and active FSPs and lists 11 FSPs that have been superseded. See FASB Staff Positions for the current listing.
List of FASB Technical Bulletins
The list of FASB Technical Bulletins follows the list of Staff Positions on the FASB website; See the start of the listing at FASB Technical Bulletins.