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Federal Accounting Standards Board
The most authoritative source of generally accepted accounting principles (GAAP) developed by FASAB for federal entities is contained in The FASAB Handbook of Accounting Standards and Other Pronouncements, As Amended (FASAB Handbook).
Financial Report of the Federal Government
The Financial Report of the United States Government (Report) provides the President, Congress, and the American People with a comprehensive view of the Federal Government's finances, i.e., its financial position and condition, its revenues and costs, assets and liabilities, and other obligations and commitments. The Fiscal Year 2011 Report also discusses important financial topics, including continuing economic recovery efforts, and fiscal sustainability. The related Citizen’s Guide provides a concise overview of the information contained in the full Financial Report.