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The SFAS have been superseded by the FASB Accounting Standards Codification (ASC).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 below table lists the Statements of Financial Accounting Standards that were issued prior to the Codification.
Statements of Financial Accounting Concepts are a part of the FASB conceptual framework project.
FASB Interpretations extend or explain existing standards (primarily Statements of Financial Accounting Standards), and are considered part of U.S. Generally accepted accounting principles.