FASAB (the Federal Accounting Standards Advisory Board) publishes its standards in the FASAB Handbook of Accounting Standards (FASAB Handbook). The FASAB Handbook is the most authoritative source of generally accepted accounting principles (GAAP) developed by FASAB for federal entities. Federal government agencies, contractors working with federal government agencies, and accounting firms auditing federal government agencies all consult the FASAB standards on a regular basis.

FASAB Standards on Checkpoint includes:

• FASAB Handbook
  • Foreword
  • Preamble to Statements of Federal Financial Accounting Concepts
  • Statements of Federal Financial Accounting Concepts
  • Statements of Federal Financial Accounting Standards
  • Interpretations of Federal Accounting Standards
  • Guidance Materials
  • Appendices
  • Proposal Stage Documents

• Revised and Amended Standards and Other Documents
• Handbook Archives