Research Guides: Accounting: Standards

Standards & Guides

AICPA by American Institute of Certified Public Accountants

Codification of Statements on Auditing Standards
Storizer Ref HF 5667 .A5
FASAB by Federal Accounting Standards Advisory Board.

FASAB Handbooks are available from CheckPoint database.
Current version of the Handbooks are available at the FASAB website
FASB by the Financial Accounting Standards Board
Sets authoritative standards for the US private sector.
Emerging Issues Task Force (EITF) materials are available online.

GASB by the Governmental Accounting Standards Board
Wiley Practitioner's Guide to GAAS (Generally Accepted Auditing Standards)
2005 - present

IASB (International Accounting Standards Board) and IFRS Foundation

Wiley IFRS: interpretation and application of International accounting and financial reporting standards
2005 - annual

Transnational Accounting
edited by Ordelheide, Dieter & KPMG
2001
IFAC (International Federation of Accountants)
International standards for Auditing and Assurance, Education, Ethics and Public Sector accounting.
Click on "Independent Standard-Setting Boards"