Blough-Weis Library: Accounting Research Guide: Accounting Standards

Accounting Standards

The American Institute of CPAs publishes the AICPA Standards online. You can read these standards with interpretations on Checkpoint. Find more info about Checkpoint here.

Use the links below to learn about other accounting standards.

Governmental Accounting Standards Board (GASB)
Standards for U.S. government accounting.
Standards: PCAOB (Public Company Accounting Oversight Board)
Established by Congress by Sarbanes-Oxley Act to oversee the audits of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports.
Regulatory Actions: SEC (Securities & Exchange Commission)
Final and proposed rules (and other rule-making activity).

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Provides links to releases concerning SEC rulemaking activity, including concept releases, proposed rules, final rules, interpretive releases, and policy statements. It also links to announcements concerning SRO rulemaking, PCAOB rulemaking, instructions for Exchange Act Exemptive Applications, other Commission notices, and public petitions for rulemaking submitted to the SEC.
Codes & Standards: Financial Reporting Council (U.K.)
United Kingdom accounting standards.
IASB: International Accounting Standards Board
Establishes international accounting standards.
IFAC: International Federal of Accountants
Creates international standards for auditing, education, ethics, and public-sector accounting.