Georgetown Law
Georgetown Law Library

Accounting Research Guide

This guide features access to U.S. and International accounting standards.

Where to Find Standards When You Have a Citation

The table below provides references to accounting materials arranged in alphabetical order by common citation. Accounting standards that have been superseded by the FASB Accounting Standards Codification ("ASC") for interim and annual reporting periods after Sept. 15, 2009 are indicated by an asterisk (*). As discussed in the FASB Notice to Constituents, a few pre-ASC standards have been grandfathered.

Where to Find Accounting Standards When You Have a Citation

Citation Type of Standard Where to Find It
AAER

SEC Accounting and Auditing Enforcement Release

CCH IntelliConnect - Federal Securities Reporter

CCH Federal Securities Law Reporter

AIN*

AICPA Accounting Interpretation (issued prior to 1974)

FASB Accounting Standards Codification Professional View (under Other Sources -> Pre-Codification Standards -> AICPA Copyrighted Standards)

APB*

Accounting Principles Board Opinion (issued by the AICPA's Accounting Principles Board between 1962 & 1973)

FASB Accounting Standards Codification Professional View (under Other Sources -> Pre-Codification Standards -> AICPA Copyrighted Standards)

University of Mississippi Libraries Digital Accounting Collection

APS*

Accounting Principles Board Statement (issued by AICPA's Accounting Principles Board)

AICPA Professional Standards (1974 - ) (Lauinger Library, Main Campus)

University of Mississippi Libraries Digital Accounting Collection

ARB*

Accounting Research Bulletin (issued by the AICPA Committee on Accounting Procedure until 1959)

FASB Accounting Standards Codification Professional View (under Other Sources -> Pre-Codification Standards -> AICPA Copyrighted Standards)

University of Mississippi Libraries Digital Accounting Collection

AS

PCAOB Auditing Standard

PCAOB Website

ASC (same as FASB ASC)

FASB Accounting Standards Codification

FASB Accounting Standards Codification Professional View

AU

Codified Pre-Clarity Statement on Auditing Standards

AICPA Professional Standards (1974 - ) (Lauinger Library, Main Campus)

Selected codified versions available on the AICPA website

AU-C

Codified Clarified Statement on Auditing Standards

Selected codified versions available on the the AICPA website

CON*

Statement of Financial Accounting Concepts (issued by FASB)

FASB Website

EITF Issue No.

Emerging Issues Taskforce (FASB) Issue

Discussion materials & minutes (2004 - ): FASB Website

Abstracts (1984 - ): FASB Website

Discussion materials & minutes (pre-2004): Must be purchased individually from the FASB, (800) 748-0659.

FAS* (same as SFAS)

Statement of Financial Accounting Standards (issued by FASB)

FASB Website

FASB ASC (same as ASC)

FASB Accounting Standards Codification

FASB Accounting Standards Codification Professional View

FIN*

FASB Interpretation

FASB Website

FRR

SEC Financial Reporting Release

CCH IntelliConnect - Federal Securities Law Reporter

CCH Federal Securities Law Reporter

FTB*

FASB Technical Bulletin

FASB Website

GAAS

Generally Accepted Auditing Standards

Refers to AU 150 (replaced by AU-C 200), a specific section of AICPA's Codification of Statements on Auditing Standards. The AICPA provides AU 150 and the current version of AU-C 200.

IAS

International Accounting Standard (issued by the International Accounting Standards Committee until 2001. Superseded by International Financial Reporting Standards, below.)

International Accounting Standards (1991-2002)

IFRS

International Financial Reporting Standard (issued by the International Accounting Standards Board from 2003 - )

International Financial Reporting Standards (2003 - )

IASB Website (free registration is required)

ISA

International Standard on Auditing (issued by the International Federation of Accountants)

Handbook of International Auditing, Assurance, and Ethics Pronouncements (available for download from the IFAC website)

PCAOB-YEAR-##

SEC release about a PCAOB rule proposal

SEC Website

PCAOB AS

PCAOB Auditing Standard

PCAOB Website

Regulation S-X

SEC regulation governing financial statement presentation and disclosure in corporate filings

17 C.F.R. Part 210

SAB

SEC Staff Accounting Bulletin

CCH IntelliConnect - Federal Securities Law Reporter

SEC Website (SAB 94 - ; April 18, 1995 - ; selected bulletins only)

CCH Federal Securities Law Reporter

SAS

Statement on Auditing Standards (issued by the AICPA)

Original pronouncements must be purchased individually from the AICPA through its online store.

Selected codified versions available through AICPA: Pre-Clarity Statements and Clarified Statements (supersedes Pre-Clarity Statements).

SFAS* (same as FAS)

Statement of Financial Accounting Standards (issued by FASB)

FASB Website

SFFAC

Statement of Federal Financial Accounting Concepts (issued by the FASAB)

SFFAC are included in the publication Pronouncements as Amended, which is available on the FASAB Website.

SFFAS

Statement of Federal Financial Accounting Standards (issued by the FASAB)

SFFAS are included in the publication Pronouncements as Amended, which is available on the FASAB Website.

SOP*

Statement of Position (issued by AICPA)

Must be purchased individually from the AICPA through its online store.

Also available in the publication AICPA Technical Practice Aids, not available in the Georgetown Law Library.

Staff Acc. Bulletin Rel. No. (same as SAB)

SEC Staff Accounting Bulletin

CCH IntelliConnect - Federal Securities Law Reporter

SEC Website (SAB 94 - ; April 18, 1995 - ; selected bulletins only)

CCH Federal Securities Law Reporter