There are a number of standards used by accountants and auditors as part of their work. What is included here is focused on those types of materials. While most of them are predominantly published electronically, we are including the record for the print version for reference. While these resources will be available electronically it is likely that only basic, no frills information will be available for free on the Internet.
For many researchers, it is likely that detailed information and a wide range of historical and analytical information will be most accessible via a database. Of special mention is the subscription database CCH IntelliConnect Accounting Research Manger that includes the following primary standards focused on in this guide:
FASB - Financial Accounting Standards Board
AICPA - American Institute of Certified Public Accountants
In this section of the guide, we are including links to the standards, as well as any specific manuals and guidance that are for the specific standards. Keep in mind that these sources can be updated frequently so make sure you are using the most recent edition.
The following titles link to fuller bibliographic information in the Library of Congress Online Catalog. Links to digital versions are provided when available.
Because of particular considerations related to nonprofits, we are including several titles with information for those needing auditing and accounting guidelines.