Accounting and Auditing: Standards and Interpretations
Accounting and Auditing Standards
-
AICPAAmerican Institute of Certified Public Accounts issues auditing and other standards for the profession.
-
FASABFederal Accounting Standards Advisory Board.
-
FASBThe Financial Accounting Standards Board sets standards of financial accounting and reporting.
-
GASBThe Governmental Accounting Standards Board sets authoritative standards for US government accounting.
-
IASC StandardsSummaries, analysis, history and resources for International Financial Reporting Standards, International Accounting Standards, IFRIC Interpretations, SIC Interpretations, and Other pronouncements.
-
IMAInstitute 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.
-
U.S. GAAP and IFRS: A Comparative AnalysisRIA Checkpoint II database requires registration for a username and password. For info on how to sign up for an account, click on the FINDING ARTICLES tab and scroll down to RIA Checkpoint II below the recommended sources box.
-
SEC RegulationsProvides links to releases concerning SEC rulemaking activity, including concept releases, proposed rules, final rules, interpretive releases, and policy statements.
