Accounting Resources   Tags: subject_guide  

Regulatory Websites

Securities Exchange Commission –  The SEC site provides an overview of the agency, information on corporate filings including access to EDGAR, regulatory actions, staff interpretations, investor information, public statements and litigation. Regulations regarding the SEC can be found in title 17 chapter 2 of the Code of Federal Regulations. Available in the library in the Gov. Docs Reference or at http://www.access.gpo.gov/cgi-bin/cfrassemble.cgi?title=200817

Accounting Standards Websites

Financial Accounting Standards Board

This site contains the statements of financial accounting standards and accounting concepts, FASB interpretations and technical bulletins and EITF abstracts and includes whether they’ve been superseded or amended.  The site also contains information on projects, texts of congressional testimony, and other activities by FASB.    

Governmental Accounting Standards Board

While the full-text GASB pronouncements are not available on this site, you can obtain summaries and status information them.   The site does contain detailed information such as project plans and recent developments on GASB projects and their plain language documents are freely available on this site.                                                   

International Accounting Standards Board

The IASB contains information on current and completed projects and their quarterly journal, Insight, is available online from 2007-present.  It contains an overview of the organization, its operation and proposed amendments that are open to comments.

Cost Accounting Standards Board

This group oversees cost accounting standards and interpretations designed to achieve uniformity the practices governing the measurement, assignment, and allocation of costs to contracts with the United States.  This site contains meeting minutes and disclosure forms.

Regulations regarding the CASB can be found in title 48 chapter 99 of the Code of Federal Regulations. Available in the library in the Gov. Docs Reference or at http://www.access.gpo.gov/cgi-bin/cfrassemble.cgi?title=200748

American Institute of CPAs – www.aicpa.org

Federal Accounting Standards Advisory Board - http://www.fasab.gov/

The Institute of Internal Auditors - http://www.theiia.org/

Institute of Management Accountants - http://www.imanet.org/

National Association of State Boards of Accountancy - http://www.nasba.org