List of FASB pronouncements


This article is a list of Financial Accounting Standards Board pronouncements, which consist of Statements of Financial Accounting Standards, 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 in the United States Of America, of which this list makes up a substantial part.
The SFAS have been superseded by the FASB Accounting Standards Codification. 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 All existing accounting standards documents are superseded by the ASC.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 Standards

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, however, they are not a part of the US GAAP. To date, 7 Concept Statements have been issued. See at the FASB website for more information.
No.TitleIssue DateChanges
1Objectives of Financial Reporting by Business EnterprisesNovember 1978-
2Qualitative Characteristics of Accounting InformationMay 1980Paragraph 4 and footnote 2 superseded by Concept No. 6
3Elements of Financial Statements of Business EnterprisesDecember 1980Superseded by Concept No. 6, paragraph 2
4Objectives of Financial Reporting by Nonbusiness OrganizationsDecember 1980-
5Recognition and Measurement in Financial Statements of Business EnterprisesDecember 1984-
6Elements of Financial Statements replacement of FASB Concepts Statement No. 3December 1985-
7Using Cash Flow Information and Present Value in Accounting MeasurementsFebruary 2000-

List of FASB Interpretations

FASB Interpretations extend or explain existing 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As of May 2009, FASB has 70 issued and active FSPs and lists 11 FSPs that have been superseded.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 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 .