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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 FASB Pronouncements, 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."
