Business Library Research Guides: Accounting Research Guide: Standards & Regulation

Online Resources

Checkpoint
This database contains a wide-range of sources concerned with accounting standards. Primary sources such as the AICPA Statements, FASB, GASB and IASB can be browsed by specific number or searched by keyword. Editorial materials, including SEC Compliance and WG&L Treatises, expand upon and explain the standards and regulations.

From the homepage, use the Current View dropdown list to choose Accounting & Auditing to see available sources or click on Search at the top and use the Practice Area dropdown list to choose Accting, Audit & Corp Finance.

FASB allows 10 simultaneous users; GASB allows 7 simultaneous users; IASB allows 2 simultaneous users; WG&L Business Entity Treatise Library allows 1 user; all other sections allow 35 simultaneous users.

Financial Accounting Standards Board (FASB)
This board sets standards for all types of accounting in the for-profit sector. Includes recent FASB Pronouncements under the Projects tab with the full text of interpretations relevant to accounting standards.
Governmental Accounting Standards Board (GASB)
This board sets standards for all types of governmental accounting. Summaries and Status of all GASB Statements and Interpretations are available from the Technical Issues link.
IFRS Foundation / International Accounting Standards Board (IASB)
The IASB fosters the convergence of national standards with international accounting standards. While the US has not fully adopted these standards, the SEC announced in August 2008 a roadmap that may lead to their use by 2014.
IFRS Adoption by Country
PWC provides a world map and a .pdf file with detailed information concerning the extent to which each country has adopted or intends to adopt the international standards.
Use of IFRSs by Jurisdiction
Deloitte has compiled a chart that shows the amount of adoption of the International Financial Reporting Standards by country.
Code of Federal Regulations (CFR)
A searchable database of the Internal Revenue Service (IRS) codes are contained here.
National Association of State Boards of Accounting
The NASBA facilitates communication with accountants about state certifications and provides contact information for state boards.
Texas State Board of Public Accountancy
The TSBPA licenses accountants and accounting practice units doing business in Texas.
SEC Staff Accounting Bulletin (SAB): Codification
A summarization of the SEC’s views regarding accounting-related disclosure practices, a Staff Accounting Bulletin (SAB) represents interpretations and policies followed by the SEC when reviewing the filings of publicly-held companies. While the information in an SAB does not apply to privately-held organizations, entities registering their securities within the United States closely adhere to them.

Database Access

Restricted: Only current SMU students, faculty, & staff. Certificate students and alumni do not have permission to use these resources.

EZ: Off-campus access using 8-digit SMU ID & password (or your last name and 14-digit SMU ID barcode number). Access these databases - anytime, anywhere.

In Library Only: Accessible only on Business Library computers and are not accessible via wireless connections. A valid SMU ID should be presented to receive a placard that must be displayed while using the computer.

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