Statements of Federal Financial Accounting Concepts and Standards

Pronouncements As Amended F FE A DERAL S ACC A OUNTIN B G STANDARDS ADVISORY BOARD Statements of Federal Financial Accounting Concepts and Standards as of June 30, 2 01 0 SFFAC 1-6 SFFAS 1-38 Interpretations 1-7 T echnical Bulletin s Technical Release s 1-11 Staff Implementation Guidance Contents Foreword 1 Preamble to 5 Statements of Federal Financial Accounting Concepts Statement of Federal Statement of Federal Financial Accounting Concepts 1: Objectives of Federal Financial Reporting 7 Financial Accounting Statement of Federal Financial Accounting Concepts 2: Entity and Concepts Display 75 Statement of Federal Financial Accounting Concepts 3: Management’s Discussion and Analysis 130 Statement of Federal Financial Accounting Concepts 4: Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of

the United States Government 158 Statement of Federal Financial Accounting Concepts 5: Definitions of Elements and Basic Recognition Criteria for Accrual-Basis Financial Statements 174 Statement of Federal Financial Accounting Concepts 6: Distinguishing Basic Information, Required Supplementary Information, and Other Accompanying Information 222 Statement of Federal Financial Accounting Standards 1: Accounting for Selected Assets and Liabilities 241 Statement of Federal Financial Accounting Standards 2: Accounting for Direct Loans and Loan Guarantees 281 Statement of Federal Financial Accounting Standards 3: Accounting for Inventory and Related Property 363 Statement of Federal Financial Accounting Standards 4: Managerial Cost Accounting Standards and Concepts 408 Statement of Federal Financial Accounting Standards 5: Accounting for Liabilities of The Federal Government 489 Statement of Federal Financial Accounting Standards 6: Accounting for Property, Plant, and Equipment 566 Statement of Federal Financial Accounting Standards 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting 632 Statement of Federal Financial Accounting Standards 8: Supplementary Stewardship Reporting 762 P age i FASAB: Pronouncements as Amended, Version 9 (06/2010) Contents Statement of Federal Financial Accounting Standards 9: Deferral of the Effective Date of Managerial Cost Accounting Standards for the Federal Government in SFFAS No. 4 802 Statement of Federal Financial Accounting Standards 10: Accounting for Internal Use Software 811 Statement of Federal Financial Accounting Standards 11: Amendments to Accounting for Property, Plant, and Equipment - Definitional Changes - Amending SFFAS 6 and SFFAS 8 Accounting for Property, Plant, and Equipment and Supplementary Stewardship Reporting 838 Statement of Federal Financial Accounting Standards 12: Recognition of Contingent Liabilities Arising from Litigation: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government 839 Statement of Federal Financial Accounting Standards 13: Deferral of Paragraph 65.2—Material Revenue-Related Transactions Disclosures 850 Statement of Federal Financial Accounting Standards 14: Amendments to Deferred Maintenance Reporting Amending SFFAS 6, Accounting for Property, Plant and Equipment and SFFAS 8, Supplementary Stewardship Reporting 855 Statement of Federal Financial Accounting Standards 15: Management’s Discussions and Analysis 867 Statement of Federal Financial Accounting Standards 16: Amendments to Accounting For Property, Plant, and Equipment— Measurement and Reporting for Multi-Use Heritage Assets: Amending SFFAS 6 and SFFAS 8 Accounting for Property, Plant, and Equipment and Supplementary Stewardship Reporting 878 Statement of Federal Financial Accounting Standards 17: Accounting for Social Insurance 880 Statement of Federal Financial Accounting Standards 18: Amendments to Accounting Standards For Direct Loans and Loan Guarantees in Statement...

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