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Publications
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and Subscription Services
Financial Accounting Series
Most publications issued by the Financial Accounting Standards
Board as part of its standards-setting process comprise the
Financial Accounting Series, which is available under The FASB Subscription (see below). Documents issued by the FASB are:
Statements of Financial Accounting Standards establish new
standards or amend those previously issued.
Statements of Financial Accounting Concepts set forth
fundamentals on which future financial accounting and reporting
standards will be based.
Interpretations clarify, explain, or elaborate on FASB
Statements, Accounting Research Bulletins, or APB Opinions.
Technical Bulletins are staff documents that provide
guidance on implementation and practice problems.
Exposure Documents are proposed Statements of Financial
Accounting Standards or proposed Interpretations issued for public
comment prior to adoption.
Discussion Memorandums and Invitations to Comment
are documents issued on major topics for public comment, both in
writing and, at times, at a public hearing.
Research Reports and Special Reports are
occasionally published based on work undertaken by the FASB staff
or by others in conjunction with the Board. Special Reports include
question-and-answer implementation guides.
The FASB Report is a quarterly newsletter that includes developments in the standard-setting process and the status of technical projects.
FINANCIAL ACCOUNTING SERIES SUBSCRIPTION
The most convenient and complete way to be informed of FASB
activities on a timely basis.
The FASB Subscription: 12 months $215
Includes printed copies of newly issued Statements, Interpretations, and The FASB Report newsletter, in addition to special email notifications about Exposure Drafts, Discussion Memorandums, Invitations to Comment, and research reports posted at the FASB website.
Order Information
FINANCIAL ACCOUNTING RESEARCH SYSTEM (FARS)
Annual Service on CD-ROM
FARS is a computer-based product that uses advanced search and
retrieval software to provide access to all necessary accounting
literature. FARS includes Original Pronouncements, Current Text,
EITF Abstracts, Implementation Guides, and a Comprehensive
Topical Index. Updates to FARS are sent approximately six times a
year as appropriate with the issuance of new documents.
Additional FARS
Information
Meetings of the FASB, its task forces, it's Advisory Council and
others are open to public observation. One week in advance the FASB
publishes a notice containing the dates, times, locations, and
agendas of upcoming meetings and capsule summaries of significant
actions taken by the Board at prior meetings. Action Alert is available at this website and through a free email service as noted above.
ORIGINAL PRONOUNCEMENTS AS AMENDED AND CURRENT TEXT
Annual Bound Editions
The FASB’s Original Pronouncements As Amended and Current Text accounting standards are compiled and published each year in two sets of bound paperback volumes.
Order 2008-2009 Annual Bound Editions
- Original Pronouncements As Amended (three volumes)—contains all pronouncements in an “as amended” format, including FASB Statements of Standards, Concepts Statements, Interpretations, Technical Bulletins, and FASB Staff Positions, and AICPA APB Opinions, Interpretations, and Accounting Research Bulletins. In this format, all pronouncements amended by subsequent pronouncements reflect those amendments. Pronouncements that have been superseded but may still be applied by some entities are shaded to indicate that they have been superseded. Completely superseded pronouncements that may no longer be applied are omitted from this bound edition; however, a Status page is retained for those omitted pronouncements.
- Current Text (two volumes)—is an integration of the financial accounting and reporting standards included in the Original Pronouncements As Amended, arranged by topic for general and industry standards.
Order 2008-2009 Annual Bound Editions
Loose-leaf Format
Both the Original Pronouncements and Current Text are available as loose-leaf services that are updated as new pronouncements are issued. Subscribers to the Original Pronouncements loose-leaf service, which includes all pronouncements as originally issued, also receive The FASB Report newsletter, and notifications about new FASB Exposure Drafts, Discussion Memorandums, and Invitations to Comment posted on the FASB website.
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EMERGING ISSUES TASK FORCE (EITF) ABSTRACTS AND
ISSUE SUMMARIES
EITF Abstracts Loose-leaf Subscription Services
Documentation of task force discussions is available through two
subscription plans:
- EITF Abstracts Loose-Leaf Service,
priced at $490 per year, contains individual abstracts of
all EITF issues. The Abstracts comprise the task force's discussion
and any consensus reached on each issue, as well as the issue's
status and related subsequent developments. The loose-leaf service
is mailed to subscribers within five weeks of each task force
meeting. Order Information
- EITF Abstracts Loose-Leaf Service with task force issue summary
packages and final minutes of each meeting is $955 per year.
The issue summary packages are mailed to subscribers approximately
10 days before each task force meeting. Minutes of the meeting are
mailed approximately two weeks after each meeting. Order Information
[Beginning with the June 30–July 1, 2004 meeting of the EITF, issue summaries and minutes are accessible at no charge from this website.]
EITF Abstracts Annual Bound Edition
EITF Abstracts also are available in a two-volume annual softbound edition for $76.00 per set. Description and Ordering
PUBLIC RECORDS PRICED INDIVIDUALLY
Public records are maintained for each project on the Board's
agenda. Comment letters received by the Board on Discussion
Memorandums, Invitations to Comment, and Exposure Drafts and
transcripts of public hearings make up the public record.
PRINT VERSIONS OF INDIVIDUAL DOCUMENTS
| Publications [Quantity] |
[1-19] |
[20-999] |
| Statements |
$18.50 |
$16.00 |
| Interpretations |
$16.50 |
$14.50 |
| Technical Bulletins |
$10.00 |
$8.50 |
| Discussion Memorandums* |
$22.50 |
$17.75 |
| Invitations to Comment* |
$22.50 |
$17.75 |
| Exposure Drafts* |
$18.50 |
$16.00 |
| Proposed Technical Bulletins* |
$10.00 |
$8.50 |
| The FASB Report |
$3.50 |
—— |
*One copy may be obtained without charge during the
comment period on written request.
BINDERS $18 Each
Ring binders, specially made and imprinted, are available to
organize FASB publications. The binders come in two sizes:
8½" × 9½" for Statements, Interpretations,
Technical Bulletins, and Exposure Drafts; 11" × 11½"
for Discussion Memorandums and Invitations to Comment.
DISCOUNTS
Academicians are entitled to a 20% discount on most subscriptions
and separate orders. Quantity discounts also are available.
METHODS OF PAYMENT
Payment in full must accompany each order. American Express, MasterCard, and VISA are accepted.
Prices are subject to change without notice. Shipping charges will be added to document orders sent to destinations in the United States, Canada, Mexico, and U.S. possessions. A surcharge of 50 percent will be applied to orders for documents and subscriptions shipped to international destinations, except for shipments to U.S. possessions, Canada, and Mexico. Please remit in local currency at the current exchange rate.
Order FASB Publications and
Subscription Services
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