Premium A&A Research Collection with FASB Library and GASB Library [Subscription]
AICPA Online Professional Library is aresearch tool that combines the power and speed of the Web with comprehensive accounting and auditing literature. Through this online subscription to the Premium A&A Research Collection, you'll get:
- Robust search engine — helps you narrow down your research to find your results quickly
- Links between titles — no need to search for the related information, AICPA Online Professional Library links all of the relevant materials for quick access and answers
- Improved document referencing — more easily identify your location in the literature
- Quick Find — separates the literature by document type or subject matter so you can browse the materials
- Timely updates — new standards and conforming changes are added to keep you current with all of the authoritative guidance
Premium A&A Research Collection on AICPA Online Professional Library includes the following:
- AICPA Professional Standards
- AICPA Technical Questions and Answers Audit & Accounting Manual
- PCAOB Standards & Related Rules
- Financial Reporting Framework for Small-and Medium-Sized Entities With Implementation Resources
- All current AICPA Audit and Accounting Guides
- All current Audit Risk Alerts
- All current Checklists and Illustrative Financial Statements
- Trust Services Principles and Criteria
- Principles and Criteria for XBRL-Formatted Information
- Audit Risk Assessment Tool
- U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure
FASB Library on AICPA Online Professional Library is comprised of the FASB Accounting Standards Codification™ (ASC). On July 1, 2009 FASB launched the FASB ASC as the single source of authoritative nongovernmental U.S. generally accepted accounting principles (GAAP). FASB ASC significantly changes the structure and hierarchy of accounting and reporting standards into a topically organized format.
While working in FASB ASC on your AICPA Online Professional Library subscription, you will be able to:
- Perform a full-text search
- Browse by topic
- Access a cross reference report that identifies where legacy material is now located
- View the source of the codified content
- Join sections
- Access an archive function of previous versions of the content
- See all FASB ASC content that links to a given paragraph
GASB Library on AICPA Online Professional Library includes the following:
- 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
Special Notice for University Departments and Libraries: The Financial Accounting Foundation (FAF) may, at its discretion, provide access to the FASB Accounting Standards Codification™ at reduced fees, or free of charge, to academic departments and libraries at post secondary institutions. For more information academic departments and libraries may contact FASB at (800) 748-0659.