FASB Pronouncements

FASB pronouncements are the various issuances of the Financial Accounting Standards Board. Its pronouncements include the following:

  • Statements of financial accounting standards
  • Statements of financial accounting concepts
  • Interpretations
  • Technical bulletins
  • Staff positions

These pronouncements, as a whole, constitute a set of rules and general guidelines for the reporting of financial information. The pronouncements are part of the accounting framework known as generally accepted accounting principles.