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Accounting and Auditing Standards
American Institute of Certified Public Accounts issues auditing and other standards for the profession.
Federal Accounting Standards Advisory Board.
The Financial Accounting Standards Board sets standards of financial accounting and reporting.
The Governmental Accounting Standards Board sets authoritative standards for US government accounting.
Summaries, analysis, history and resources for International Financial Reporting Standards, International Accounting Standards, IFRIC Interpretations, SIC Interpretations, and Other pronouncements.
Institute of Management Accountants publishes Statements on management Accounting, many of which are available in print.
Interpretations of accounting practices
These sources provide text and interpretation of accouting / auditing practice and procedure.