List of FASB Pronouncements

List Of FASB Pronouncements

This article is a list of Financial Accounting Standards Board (FASB) pronouncements, which comprise Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, constitute rules and guidelines in preparing, presenting, and reporting financial statements within the United States according to, and comprise a substantial part of the body of generally accepted accounting principles ("GAAP") in the U.S.

The SFAS have been superseded by the FASB Accounting Standards Codification (ASC).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 All existing accounting standards documents are superseded by the ASC.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.