Research and Course Guides: Tax & Accounting: Accounting Standards

Accounting Standards

Accounting Research Manager
browse and search accounting and auditing standards, including government standards: AICPA, FASB, EITF, IASB, PCAOB, GASB, and Miller Guides
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Accounting and Auditing Standards Websites

Public Company Accounting Oversight Board (PCAOB) The PCAOB is a private-sector, non-profit organization, created by the Sarbanes-Oxley Act of 2002, to oversee the auditors of public companies.
American Institute of Certified Public Accountants (AICPA) The Accounting Standards Team and the Audit and Attest Standards Team sections include Exposure Drafts, Comment Letters to standards organizations, summaries of new technical publications, guidance on emerging issues and other current topics.
Financial Accounting Standards Board (FASB) The site provides facts about the FASB, announcements, and other organizational information as well as access to FASB statements, Exposure Drafts, and current issues considered by the Emerging Issues Task Fore (EITF).
FASB Accounting Standards Codification - Basic View - Registration Page Free access includes: Browsing by Topic, Basic print functionality, Utility to identify the location of legacy standards.
Federal Accounting Standards Advisory Board (FASAB) Accounting principles for federal government reporting entities.
Governmental Accounting Standards Board (GASB) GASB establishes standards for state and local governmental accounting and financial reporting. Includes summaries and status of all GASB Statements and Interpretations and Exposure Drafts of proposed statements, interpretations and technical bulletins.
Government Auditing Standards The "Yellow Book" contains standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other non-government organizations.
IFRS provides summaries of the IFRS Standards issued and in force. The IFRIC Interpretations section provides summaries of final Interpretations.