Standards

Jack Delano, photographer. The ledger of Mr. and Mrs. Ralph Reitz, members of the Tri-County Farmers Co-op Market in Du Bois, Pennsylvania, showing income from market and wages from Daogherty's mines for period of January 13th to June 23rd. 1940. Farm Security Administration/Office of War Information Black-And-White Negatives Collection. Library of Congress Prints and Photographs Division.

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

FASB Codification
FASB Other Sources
FASB Pre-Codification Literature

AICPA - American Institute of Certified Public Accountants

Statements of Position Accounting (SOP ACC) and Archive
Audit and Accounting Guides and Archive
Audit Risk Alerts and Archive
Accounting Interpretations (AIN)
Practice Bulletins(PB) Archive

Also includes:

PCAOB: Auditing Standards
Material related to SEC financial filing guidance
Professional standards

Internet Resources

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.

Academic Accounting Access External
The American Accounting Association provides access to the Professional View of the FASB Codification and the GARS Online system to accounting faculty and students at colleges and universities worldwide through its Academic Accounting Access enrollment program. This program is offered exclusively to accounting programs on an annual basis.
Audit and Attest Standards (AICPA-CIMA) External
This site includes authoritative AICPA literature and related interpretations audit and attest standards for conducting, planning and reporting on audit and attestation engagements of nonissuers, including clarified Statements on Auditing Standards (SASs); Statements on Standards for Attestation Engagements (SSAEs); and Statements on Quality Control Standards (SQCSs).
Superseded AICPA Standards External
The AICPA copyrighted standards at this links are superseded by FASB Accounting Standards Codification Topic 105, Generally Accepted Accounting Principles.
* Accounting Research Bulletins
* Accounting Principles Board Opinions
* AICPA Practice Bulletins
* AICPA Accounting Interpretations
* AICPA Accounting Statements of Position
FASB Concept Statements External
FASB Standards (by year) External
Also includes FASB's Accounting Standards Update (Update or ASU).
FASB Standards Codification External
The professional view is subscription but is available to accounting program faculty and students through the Academic Accounting Access program administered by the American Accounting Association (AAA). A nominal fee is assessed to academic institutions by the AAA.
The Basic View is free but you will need to create an account with your email.
FASB Superseded Standards External
GASB Pronouncements External
General Auditing Standards (PCAOB) External
Governmental Accounting Research System (GARS) External
Content includes GASB Codification, Original Pronouncements, and Comprehensive Implementation Guide. Annual subscription for single and multiple users. For students they are available to accounting program faculty and students through the Academic Accounting Access program administered by the American Accounting Association (AAA). A nominal fee is assessed to academic institutions by the AAA.
Free Access includes the same content as Professional View and Browsing by Table of Contents. You will need to create an account with your email.
Audit Techniques Guides (IRS)
ATGs help IRS examiners during audits by providing insight into issues and accounting methods unique to specific industries. While ATGs are designed to provide guidance for IRS employees, they’re also useful to small business owners and tax professionals who prepare returns. They explain industry-specific examination techniques and include common, as well as, unique industry issues, business practices and terminology. Guidance is also provided on the examination of income, interview techniques and evaluation of evidence. So they may be helpful for business and tax planning purposes.
Generally Accepted Government Auditing Standards
The Yellow Book is used by auditors of government entities, entities that receive government awards, and other audit organizations performing Yellow Book audits. It outlines the requirements for audit reports, professional qualifications for auditors, and audit organization quality control. Auditors of federal, state, and local government programs use these standards to perform their audits and produce their reports. The website has the current edition. Print versions of the earlier versions are also available for 2007, 2002, 2003, 1994 by searching on the title "Government Auditing Standards."

Print Periodicals

The following titles link to fuller bibliographic information in the Library of Congress Online Catalog. Links to digital versions are provided when available.

Accounting and Auditing Disclosure Manual by Allan B. Afterman
Call Number: HF5658 .A23
Published/Created: 1983-
Includes material related to FASB, AICPA, PCAOB, and IASB pronouncements while the Emerging Developments Section is updated monthly to discuss the newest SEC requirements about GAAP, GAAS, and GAAS-related reporting requirements. Includes GAAP, GAAS, and IFERS as well as integrates illustrations and examples with specific disclosure requirements. It also includes specific disclosure and reporting requirements and prescriptive examples of financial statement presentations, footnote disclosures, and auditors' reporting examples.
Accounting Standards. Current Text as of June 1
Call Number: HF5616.U5 A35
Published/Created: -2009
Published by the Financial Accounting Standards Board, this title ceased in 2008/2009 and has been included for reference purposes. It is continued by FASB accounting standards codification. This title was arranged by subject and fully indexed for easy reference; the information is organized within two logical classifications: General Standards (generally applicable to all enterprises) and Industry Standards (applicable to enterprises operating in specific industries). Presented alphabetically by key topic, coverage includes comprehensive summaries of each subject, plus applicable standards, illustrations, and examples.
Codification of Statements on Auditing Standards by American Institute of Certified Public Accountants.
Call Number: HF5667 .C566
This title presents the current Statements on Auditing Standards (SASs) and related interpretations in a codified format.
FASB Accounting Standards Codification
Call Number: HF5616.U5 A35
Published/Created: 2009-
This is the continuation of "Accounting standards. Current text as of June 1"
GAAP Financial Statement Disclosures Manual.
Call Number: HF5658 .G3
Includes many examples of realistic sample footnote disclosures and is organized into sections: Part 1 - General Principles (ASC Topics 100s); Part 2 - Presentation (ASC Topics 200s); Part 3 - Assets (ASC Topics 300s); Part 4 - Liabilities (ASC Topics 400s); Part 5 - Equity (ASC Topics 500s); Part 6 - Revenue (ASC Topics 600s); Part 7 - Expenses (ASC Topics 700s); Part 8 - Broad Transactions (ASC Topics 800s)
Guide to Audits of Small Businesses by Practitioners Pub. Co.
Call Number: HF5667 .G83
Specific chapters include Risk Assessment Procedures and Planning, Cash Balances, Accounts Receivable and Revenue, Inventory and Cost of Sales, Property, Liabilities and Equity, Income Taxes, Income and Expenses, Concluding the Audit, and a few other topics.
Original Pronouncements by Financial Accounting Standards Board
Call Number: HF5616 .U5 F537
This title has also moved online.This set contained the original text of accounting standards pronouncements with superseded sections and amendments clearly noted. FASB Statements of Financial Accounting Standards, Accounting Research Bulletins and related Interpretations, Accounting Principles Board Opinions and related Interpretations, FASB Interpretations, FAB Statements of Financial Accounting Concepts, FASB Technical Bulletins.
PCAOB standards and related rules : including select SEC-approved PCAOB releases and staff guidance by American Institute of Certified Public Accountants
Call Number: HF5686.C7 P423
Published/Created: 2005-
Includes Auditing, Attestation, and Interim Standards; PCAOB Staff Guidance; Select Rules of the Board; Select PCAOB Releases.

Auditing & Accounting Periodicals for Nonprofits

Because of particular considerations related to nonprofits, we are including several titles with information for those needing auditing and accounting guidelines.

Guide to Audits of Nonprofit Organizations by Practitioners Pub. Co.
Call Number: HF5686.N56 G85
This title contains report examples and multiple sets of audit programs, a core set appropriate for any audit engagement, and a set appropriate for audits of many small organizations.
Guide to Nonprofit GAAP by Practitioners Pub. Co.
Call Number: HF5686.N56 G8528
Provides up-to-date coverage of the most recent accounting standards.
Guide to Preparing Nonprofit Financial Statements
Call Number: HF5686.N56 G853
Includes information related to nonprofit reporting as well as a disclosure checklist and example financial statements, practical application insights, and how-to examples.
Wiley Not-for-profit GAAP
Call Number: HF5686.N56 W55
Provides quick access to the most up-to-date standards and practical tools. Discussion covers Financial Accounting Standards Board (FASB) Accounting Standards Codification; Accounting Principles Board Opinions, Accounting Research Bulletins, AICPA Statements of Position and FASB Emerging Issues Task Force statements relevant to the not-for-profit organization.

Accounting & Auditing Resource Guide

Standards

Internet Resources

Print Periodicals

Auditing & Accounting Periodicals for Nonprofits