Hekman Library: Accounting and Finance: Explore Accounting Standards

What Are Accounting Standards?

Accounting Standards are guidelines for financial reporting, sets of principles and procedures that define business policies and practices. View the links here for information, resources, and help on different Accounting Standards in the United States and internationally.

U.S. Accounting Standards

American Institute of CPAs (AICPA)
This page provides "access [to] the standards and statements that the AICPA develops, issues, and enforces."
Cost Accounting Standards Board (CASB)
This page displays all cost accounting standards published in the U.S. government's Federal Register.
Financial Accounting Standards Board (FASB)
The FASB is "the designated organization in the private sector for establishing standards of financial accounting that govern the preparation of financial reports by nongovernmental entities." (Click on Standards > Accounting Standards Codification > Basic View)
Government Accounting Standards Board (GASB)
Use this site to find the GASB's "standards of accounting and financial reporting for U.S., state, and local governments."
Public Company Accounting Oversight Board (PCAOB)
The PCAOB establishes "standards for registered public accounting firms to follow in the preparation and issuance of audit reports."

International Accounting Standards

Chartered Professional Accountants of Canada (CPA Canada)
Visit this site for Canadian accounting standards, taxation and auditing guidelines, and more. (Note: this organization is also known as CICA.)
eIFRS
Offered by the International Accounting Standards Board, this site requires free registration and provides full text access to all IFRS reports.
Financial Reporting & Assurance Standards Canada
Find a collection of Canadian accounting standards aggregated on this website.
Financial Reporting Council (FRC)
The FRC "set[s] standards for corporate reporting, audit and actuarial practice and monitor[s] and enforce[s] accounting and auditing standards."
International Federation of Accountants (IFAC)
Check out this site for "international standards for Auditing and Assurance, Accounting Education, Ethics standards for accountants, and Public Sector accounting."
Knowledge guide to International Accounting Standards
This site provides "an overview of the history and development of International Accounting Standards and information on how you can obtain the current IAS, IFRS, interpretations and IPSAS."