FASAB Volume 1 Original Statements:

Statements of Federal Financial Accounting Concepts and Standards

AIMD-21.1.1: Published: Mar 1, 1997. Publicly Released: Mar 1, 1997.

Additional Materials:

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GAO published two accounting concept statements and eight accounting standards approved by the Federal Accounting Standards Advisory Board (FASAB). This document supercedes appendix I of Title 2 of GAO's Policy and Procedures Manual for Guidance of Federal Agencies, except for 13 areas in appendix I of Title 2 which have not yet been addressed by FASAB. These 13 still may be used as authoritative guidance.

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