Research Guides: Accounting: Accounting & Auditing Standards

Accounting Standards

Financial Accounting Standards Board (FASB)
Includes the full text of the FASB Statements, Concept Statements, Emerging Issues Task Force (EITF), Interpretations, and Technical Bulletins. Basic access to browse the Accounting Standards Codification is free but may require registration.
Government Accounting Standards Board (GASB) Summaries)
The mission of the Governmental Accounting Standards Board is to establish and improve standards of state and local governmental accounting and financial reporting.
Federal Accounting Standards Advisory Board

The FASAB promotes federal accounting standards. The The Pronouncements as Amended can be downloaded from the site, and provides all Statements of Federal Financial Accounting Concepts and Standards, Interpretations, Technical Bulletins and Releases, and Staff Implementation Guidance.
Public Company Accounting Oversight Board
A non-profit corporation, created by Sarbanes-Oxley Act of 2002, to oversee the auditors of public companies. Find the text of Auditing Standards 1-5 and interim PCAOB standards.

Accounting Trends & Techniques

Accounting Trends & Techniques (print only)

Captures prevailing financial reporting practices from the actual financial statements of many of the country's most prominent publicly-traded companies.

Latest annual issue in Joyner Reference Stacks HF 5681 B2 A5

Older issues in Joyner Stacks HF 5681 B2 A5

Accounting Principles Board Opinions

APB Opinions.

Issued by the Accounting Principles Board which preceded the Financial Accounting Standards Board (FASB). Many of the opinions are still in effect today, although no longer in print. They can still be found, however, in the Journal of Accountancy, where they were printed in their entirety at the time they were originally issued.

(Chart fcreated by Lydia LaFaro, Arizona State University Library)

APB#	Jrnl	Date	APB#	Jrnl	Date	APB#	Jrnl	Date
1	Dec	' 62	11	Feb	' 68	21	Nov	' 71
2	Feb	' 63	12	Feb	' 68	22	Jun	' 72
3	Nov	' 63	13	May	' 69	23	Jul	' 72
4	May	' 64	14	May	' 69	24	Jul	' 72
5	Nov	' 64	15	Jul	' 69	25	Jan	' 73
6	Nov	' 65	16	Oct	' 70	26	Feb	' 73
7	Jul	' 66	17	Oct	' 70	27	Feb	' 73
8	Jan	' 67	18	Jun	' 71	28	Sep	' 73
9	Feb	' 67	19	Jun	' 71	29	Sep	' 73
10	Feb	' 67	20	Oct	' 7

Subject Guide

Clark Nall

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Subjects: Accounting & Finance, Accounting and Finance, Business, Business (articles), Business Directories, Communication, Company and Industry Information, Economics, Gay & Lesbian (LGBT) Studies, Gay and Lesbian (LGBT) Studies, Hospitality Management, Marketing, Mathematics, Philosophy & Religion, Women's & LGBT Studies