Includes FASB Codification, notices of updates, Exposure Drafts, & pre-codification FASB standards. "Codification is the single source of authoritative nongovernmental U.S. generally accepted accounting principles (US GAAP). The Codification is effective for interim and annual periods ending after September 15, 2009. All previous level (a)-(d) US GAAP standards issued by a standard setter are superseded."
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- For current FASB standards use FASB Codification above -
This site has full text of the pre-codification Statements of Financial Accounting Standards (SFAS), Statements of Financial Accounting Concepts (SFAC), FASB Interpretations (FIN), FASB Staff Positions, and FASB Technical Bulletins (FTB). There are also EITF Abstracts (Emerging Issues Task Force).
"The mission of the Financial Accounting Standards Board is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information." The Web site offers full text of many FASB documents and publications.
Many documents in PDF format requiring Adobe Acrobat reader.
"The PCAOB is a private-sector, non-profit corporation, created by the Sarbanes-Oxley Act of 2002, to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports."
Includes sections on accounting rules and regulations, accounting reports, balance sheet and income statement elements, financial management, mergers and acquisitions, IPO's, bankruptcy, taxation, journal entries, interest tables, accounting terms, due diligence checklists, ...