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.

Related Courses

GAAP Guidebook 
IFRS Guidebook