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Accounting & Taxation Resources
Major accounting & taxation resources - standards, law & regulations, associations & helpful books
The mission of the Financial Accounting Standards Board is to establish standards of financial accounting for nongovernmental organizations. These standards are recognized by the SEC and the AICPA. The website provides full-text Comment Letters,Exposure Documents, current Action Alerts, and reports and articles. The Accounting Standards Codification is available after registering for its free basic view; accounting faculty can request special access for their class.
The mission of the Governmental Accounting Standards Board is to establish state and local government accounting and financial reporting standards that will prove useful to issuers, auditors, and users of financial reports. The website includes some full-text Technical Issues, summaries and status of Pronouncements and Statements, texts of recent Exposure Drafts, and news.
Government Auditing Standards contain standards for audits of government organizations, programs, activities, and functions and standards for organizations which receive government assistance. Published by the General Accounting Office, the standards, known as generally accepted government auditing standards (GAGAS), are to be followed by auditors and audit organizations, when required by law or regulation. The website includes the full-text of the current standards, previous standards, comment letters on Exposure Drafts, legal desicions, and press releases.
The International Accounting Standards Board consists of 9 countries who set global accounting standards that require comparable information in general purpose financial statements. The website provides summaries of standards and interpretations, and some full-text documents open to comment and current exposure drafts.
Knowledge Guides provide information on international standards in the field of accounting and auditing. They are compiled and maintained by the Library and Information Service of the Institute of Chartered Accountants in England and Wales (ICAEW). The Guides aim to help the user find the information on international standards, keep up to date with the latest issues in the field, and learn the ICAEW viewpoint.
Sustainability Accounting Standards Board http://www.sasb.org/ "SASB’s mission is to develop and disseminate sustainability accounting standards that help public corporations disclose material, decision-useful information to investors."
