Skip to main content
It looks like you're using Internet Explorer 11 or older. This website works best with modern browsers such as the latest versions of Chrome, Firefox, Safari, and Edge. If you continue with this browser, you may see unexpected results.
Using the FASB Codification
American Institute of CPA's (AICPA)
"The AICPA sets ethical standards for the profession and U.S. auditing standards for audits of private companies, nonprofit organizations, federal, state and local governments."
Federal Accounting Standards Advisory Board (FASAB)
Establishes financial accounting standards for the federal government. Access the FASAB handbook here: http://www.fasab.gov/pdffiles/2012_fasab_handbook.pdf
Financial Accounting Standards Board (FASB)
Establishes financial accounting standards for the private sector. Access the codification database here: https://asc.fasb.org/ Accounting faculty and students may access the professional version for free after registration. The basic view is free to everyone.
Governmental Accounting Standards Board (GASB)
Establishes financial accounting standards for state and local government. Access the Governmental Accounting Research System (GARS) here: https://gars.gasb.org/
Accounting faculty and students may access the professional version for free after registration. The basic view is free to everyone.
International Financial Reporting Standards (from the IASB)
IASB establishes the International Financial Reporting Standards (IFRS). Their goal is to have a globally accepted set of standards.
Securities Exchange Commission (SEC)
"The SEC has statutory authority to establish financial accounting and reporting standards for publicly held companies under the Securities Exchange Act of 1934" (fasb.org/facts).
Books on Accounting Standards