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GAAP (Generally Accepted Accounting Principles) is a combination of authoritative standards (set by policy boards), principles and procedures that public companies must use create financial statements and report to investors, analysts and regulators.
The Federal Accounting Standards Advisory Board Handbook (FASAB) is designed to meet the needs of users for an authoritative reference to concepts, standards, interpretations, technical bulletins, technical releases, and other issuances.
The FASAB Handbook presents each issuance as a separate chapter. The issue date and effective date of each statement and standard are presented first. Next, references to relevant sections within the FASAB Handbook such as later standards amending the section, or related interpretations, technical bulletins, and technical releases are listed.