These sources provide text and interpretation of accounting practice and procedure:
Accounting Research Manager from CCH provides the complete authoritative texts of major US and International accounting standards, along with CCH's interpretative guides. The best one-stop shop for accounting material. (Rutgers-restricted Access)
VitalLaw (formerly Cheetah, formerly Intelliconnect). Official government publications on the US and State tax system, along with guides and news from CCH. (Rutgers-restricted Access)
The European Accounting Guide describes the different accounting policies and practices in each country in Europe. (DANA REF HF 5616 .E86 E92)
The Miller GAAP Guide (Generally Accepted Accounting Principles) is a summary restatement and interpretation of the FASB standards. (DANA, CARR, CAMDEN REF HF 5635.M633)
The Miller GAAS Guide (Generally Accepted Auditing Standards) is an overview of common auditing practice. (DANA, CARR REF HF 5667 .M54)
The Miller Governmental GAAP Guide covers goverment accounting. (CARR REF HJ 9731.M54)
Wiley's Interpretation and Application of International Accounting Standards: IAS is a summary and interpretation of the IASC's international standards. (DANA, CARR REF HF 5626 .I594)
These organizations set accounting, auditing, and other standards and are excellent starting points when searching for accepted practices and procedures in accounting and auditing.
AICPA: American Institute of Certified Public Accountants issues auditing and other standards for the profession, most particularly the Statements on Auditing Standards (DANA, CARR REF HF 5667 .A546).
FASAB: Federal Accounting Standards Advisory Board.
FASB: The Financial Accounting Standards Board sets authoritative standards for the US private sector. FASB Standards and Interpretations are now available online, and also in print. (CAMDEN, DANA, CARR REF HF 5616 .U5 F552) Emerging Issues Task Force (EITF) materials are available online from June 2004 onwards.
GASB: The Governmental Accounting Standards Board sets authoritative standards for US government accounting.
IMA: Institute of Management Accountants publishes Statements on Management Accounting, many of which are available in print.
PCAOB: Public Company Accounting Oversight Board was created by the Sarbanes-Oxley Act of 2002 and establishes auditing and related attestation, quality control, ethics, and independence standards and rules to be used by registered public accounting firms. Standards are available online and on CCH's Accounting Research Manager (Rutgers-restricted Access).
SEC: Securities and Exchange Commission administers and enforces the securities laws of the United States including issuing rules and releases regulating financial reporting of public companies. EDGAR documents available at this site.
ASB: Accounting Standards Board (United Kingdom).
CICA: Canadian Institute of Chartered Accountants supports the setting of accounting, auditing and assurance standards for business, not-for-profit organizations and government. It issues guidance on control and governance, publishes professional literature, and represents the CA profession nationally and internationally.
FRC: The Financial Reporting Council comprises the Accounting Standards Board, Auditing Practices Board, and many other UK accounting bodies.
IASB: International Accounting Standards Board (part of the IFRS Foundation) is the leading promulgator of international accounting standards. Summaries of IASB Standards are also available on their Website. Further information about IASB Standards and other documents are available through the IAS Plus site mainatined by Deloitte Touche, inncluding the Use of International Financial Reporting Standards by Jurisdiction (countries around the world).
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