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.
Note: 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. Complete a tutorial to learn how to use this database Learn how to use this database
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.
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.