Offers the full text precodification standards: FASB Staff Positions
(FSPs), Emerging Issues Task Force (EITF), FASB Pronouncements including
Statements of Accounting Standards (FAS), Statements of Financial
Accounting Concepts (CON), FASB Interpretations (FIN), and FASB
Technical Bulletins (FTB).
FASB Accounting Standards Codification Professional View
[Access is managed by the Stillman School of Business Department of Accounting & Taxation, Dr. Mark Holtzmann, chair.]
The 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by a standard setter are superseded. Level (a)-(d) US GAAP refers to the
previous accounting hierarchy. All other accounting literature not
included in the Codification is nonauthoritative.
GASB Governmental Accounting Research System Online™
[Access is managed by the Department of Accounting & Taxation, Stillman School of Business]
Provides access to all U.S. Generally Accepted Accounting Principles (GAAP) and related literature for state and local governments.
International Financial Reporting Standards (IFRSs)
These standards are set by the International Accounting Standards Board (IASB).
The PCAOB is a nonprofit corporation established by Congress 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. The PCAOB also oversees the audits of broker-dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection.
The AICPA is the world’s largest member association representing the
accounting profession, with nearly 386,000 members in 128 countries,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.
Seton Hall University
South Orange NJ 07079-2671