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List of FASB pronouncements

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General referenceInterpretive dossier study · Crown Archives visual atlas
Record originEnglish Wikipedia
Text licenseCC BY-SA 4.0
Source revisionMar 26, 2026
Entity authorityQ6570494 ↗
Source-derived summary

This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial statements within the United States according to generally accepted accounting principles ("GAAP") in the United States Of America, of which this list made up a substantial part.

The SFAS have been superseded by the FASB Accounting Standards Codification (ASC).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 All existing accounting standards documents are superseded by the ASC.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

Statements of Financial Accounting Standards

Statements of Financial Accounting Standards have been superseded by the Accounting Standards Codification, effective for periods ending after September 15, 2009. The below table lists the Statements of Financial Accounting Standards that were issued prior to the Codification.

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 (GAAP), however, they are not a part of the US GAAP. To date, 8 Concept Statements have been issued. See Concept Statements at the FASB website for more information.

List of FASB Interpretations

FASB Interpretations extend or explain existing standards (primarily Statements of Financial Accounting Standards), and are considered part of U.S. Generally accepted accounting principles.

Editorial summary

This brief starts where responsible research should: with the source description of “List of FASB pronouncements” as wikimedia list article. Everything that follows is an evidence route, not borrowed authority.

Editorial reviewA dependable orientation record for establishing vocabulary, names and a first evidence trail. The current lead gives the account dated anchors—2009—that can be checked directly. The selected authority fields contribute no independent date. The account is most persuasive where List, FASB and pronouncements can be independently traced.
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The subject matters to the general reference register because the source frames it as wikimedia list article. Its deeper value depends on whether names, dates, institutions and citations support that framing.

Evidence profile

The citation trail is more important than the brevity of the summary: it shows where individual claims can be examined in context. The source revision retrieved here is dated Mar 26, 2026. The linked authority identifier is Q6570494. None of the 0 selected statements returned an explicit reference. The first chronological checks are 2009.

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This entry incorporates text from “List of FASB pronouncements” on English Wikipedia. Contributors are listed in the page history. Text is available under the Creative Commons Attribution-ShareAlike 4.0 License. Selected authority identifiers and statements are retrieved from Wikidata under CC0; their references and qualifiers remain part of the verification path.