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AICPA Core Library on AICPA reSOURCE: Accounting
& Auditing Literature contains the following:
- AICPA Professional Standards
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- Accounting Trends & Techniques
- All current AICPA Audit and Accounting Guides
- All current Audit Risk Alerts
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FASB Reference Library includes:
- Original Pronouncements: Includes FASB Statements, Interpretations,
Technical Bulletins, and Concepts Statements; ARBs 43-51; APB Opinions and
Statements; and AICPA Accounting Interpretations and Terminology Bulletins.
(Including totally superseded pronouncements)
- Original Pronouncements, As Amended, including Implementation Guides
and FASB Staff Positions: Contains currently effective AICPA and FASB
pronouncements as amended. In this format, pronouncements that have been amended
by subsequent pronouncements reflect those amendments. Also contains staff
Special Reports and other guidance on FASB Statements, plus FASB Staff Positions
issued on FASB pronouncements and EITF Issues.
- Current Text: Contains the General Standards, Industry Standards,
plus the Current Text sections that have been superseded but are still applicable
due to delayed effective dates.
- EITF Abstracts: Includes the full text of each abstract for every
issue discussed by the Emerging Issues Task Force since 1984.
- Comprehensive Topical Index: The combined topical index for the Amended,
Current Text, and EITF infobases.
- Derivatives Codification: An aid to implementing FASB Statement 133
which presents Statement 133 as amended through May 2003, including amendments
from Statements 137, 138 and 149. It also includes the full text of issues
related to the implementation of Statement 133 that were discussed by the
Derivatives Implementation Group and cleared by the FASB prior to February
10, 2004.
GASB Reference Library includes:
- Original Pronouncements
GASB Statements, Interpretations, Technical Bulletins, Concepts Statements;
NCGA Statements, Interpretations, Concepts Statement; selected AICPA Statements
of Position.
- Codification of Governmental Accounting and Financial Reporting Standards
Integration of financial accounting and reporting standards arranged by topic.
- Implementation Guides
Questions and answers pertaining to selected GASB Statements.
- Comprehensive Topical Index
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