What are 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 are short guidance documents that provide guidance on very specific, narrowly-defined topics.

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.