Accounting
- FSAB (Financial Accounting Standards Board) CodificationBasic View is available for free without registration. Professional View is available to accounting program faculty and students through the Academic Accounting Access program administered by the American Accounting Association (AAA). A nominal fee is assessed to academic institutions by the AAA.
- AAA (American Accounting Association)See here for more details about the Academic Accounting Access program to view the FASB Accounting Standards Codification.
- FASB Accounting Standards Updates (ASUs)ASUs explain how and why the standards have changed, when they will go into effect, and how the transition will proceed.
- FASB Non-Authoritative Concepts StatementsCurrently on Volume 8. Their purpose is to guide the Board in developing sound accounting principles and provide the Board and its constituents with an understanding of the appropriate content and inherent limitations of financial reporting.
- Generally Accepted Accounting Principles (GAAP)The concept as defined by Oxford Reference.
Wiley Practitioner's Guide to GAAP 2021: Interpretation and Application of Generally Accepted Accounting Principles by Location: Available OnlinePublication Date: 2021See here for more information about GAAP.
- Accounting.comSee "Accounting Knowledge" under "Resources" for a description of basic accounting standards. The site also includes general information on accounting degrees, rankings, and required certifications.
Auditing
- AICPA (American Institute of Certified Public Accountants) & CIPA (Chartered Institute of Management Accountants)Issues standards for auditing.
- The Journal of AccountancySee here for auditing standards issued by AICPA and CIPA.
- PSAOB (Public Company Oversight Board)Oversees auditors of public companies in the United States.
- Wiley Practitioner's Guide to GAAP 2021: Interpretation and Application of Generally Accepted Accounting Principles by Location: Available OnlinePublication Date: 2021Includes AICPA and PCAOB standards.
