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Accounting

The recommended first-stop for all accounting research. Use the left side bar to navigate to the various kinds of resources available through the SMC Library.

Accounting Principles, Standards, and Rules

Tax Specific 

Basic federal and state tax regulations and international agreements can be found by searching the following database

 

United States

FASB / ACS (Financial Accounting Standards Board / Accounting Standards Codification)

The Financial Accounting Standards Board (FASB) Accounting Standards Codification® (Codification or ASC) is the single source of authoritative nongovernmental U.S. generally accepted accounting principles (US GAAP)

GASB - Governmental Accounting Standards Board - standards for governmental accounting.  

 

International

IFRS - International Financial Reporting Standards - the consolidated unaccompanied English language IFRS from the International Accounting Standards Board are available for free online.  You will need to create an account to access the material. 

 

Professional Standards

AICPA Professional Standards. Available on the AICPA website.

PCAOB Standards and Related Rules. Available on the Public Company Accounting Oversight Board's website.

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.