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.

Examples of FASB Pronouncements

Here are several examples of FASB Pronouncements:

Statements of Financial Accounting Standards No. 13, Accounting for Leases. Established the criteria for classifying leases as either operating or capital leases.
Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers. Created a single, comprehensive framework for revenue recognition.
FASB Concepts Statement No. 8, Conceptual Framework for Financial Reporting. Provides a foundation for developing consistent accounting standards.
FASB Staff Position No. 157-4, Determining Fair Value When the Volume and Level of Activity Have Significantly Decreased. Clarified how to determine fair value during periods of market inactivity.
FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes. Provided a framework for recognizing and measuring uncertain tax positions.
Emerging Issues Task Force Issue No. 99-19, Reporting Revenue Gross as a Principal versus Net as an Agent. Offered criteria to determine whether revenue should be reported gross or net.
FASB Technical Bulletin No. 85-4, Accounting for Purchases of Life Insurance. Provided guidance on accounting for and disclosing corporate-owned life insurance policies.