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 Accounting standards that have been superseded by the FASB Accounting Standards Codification ("ASC") for interim and annual reporting periods after Sept. 15, 2009 are indicated by an asterisk (*).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 |
VitalLaw - Federal Securities Law Reporter CCH Federal Securities Law Reporter (in print) — KF1068.4 C58, Closed Stacks South (currently updated) |
| AIN* |
AICPA Accounting Interpretation (issued prior to 1974) |
|
| APB* |
Accounting Principles Board Opinion (issued by the AICPA's Accounting Principles Board between 1962 & 1973) |
FASB: AICPA Accounting Principles Board Opinions (superseded) |
| APS* |
Accounting Principles Board Statement (issued by AICPA's Accounting Principles Board) |
|
| ARB* |
Accounting Research Bulletin (issued by the AICPA Committee on Accounting Procedure until 1959) |
|
| AS |
PCAOB Auditing Standard |
|
| ASC (same as FASB ASC) |
FASB Accounting Standards Codification |
|
| AU |
Codified Pre-Clarity Statement on Auditing Standards |
AICPA Website: Selected Codified Pre-Clarity Statements on Auditing Standards |
| AU-C |
Codified Clarified Statement on Auditing Standards |
AICPA Website: Selected Codified Clarified Statements on Auditing Standards |
| CON* |
Statement of Financial Accounting Concepts (issued by FASB) |
|
| EITF Issue No. |
Emerging Issues Taskforce (FASB) Issue |
FASB: Emerging Issues Taskforce Discussion Materials & Minutes (2012 -2022) FASB: Emerging Issues Taskforce Abstracts (1984 -2009) |
| FAS* (same as SFAS) |
Statement of Financial Accounting Standards (issued by FASB) |
|
| FASB ASC (same as ASC) |
FASB Accounting Standards Codification |
|
| FIN* |
FASB Interpretation |
|
| FRR |
SEC Financial Reporting Release |
VitalLaw - Federal Securities Law Reporter CCH Federal Securities Law Reporter — KF1068.4 C58, Closed Stacks South (currently updated) |
| FTB* |
FASB Technical Bulletin |
|
| 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.You can find a copy of AU 150 on the PCAOB site. The AICPA provides 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 (in print) (1991-2002) |
| IFRS |
International Financial Reporting Standard (issued by the International Accounting Standards Board from 2003 - ) |
International Financial Reporting Standards (in print) (2003 - ) IASB Website: International Financial Reporting Standards (free registration is required) |
| ISA |
International Standard on Auditing (issued by the International Federation of Accountants) |
|
| PCAOB-YEAR-## |
SEC release about a PCAOB rule proposal |
|
| PCAOB AS |
PCAOB Auditing Standard |
|
| Regulation S-X |
SEC regulation governing financial statement presentation and disclosure in corporate filings |
|
| SAB |
SEC Staff Accounting Bulletin |
VitalLaw - Federal Securities Law Reporter: SEC Staff Accounting Bulletins SEC Staff Accounting Bulletins (SAB 94 - ; April 18, 1995 - ; selected bulletins only) CCH Federal Securities Law Reporter: SEC Staff Accounting Bulletins (in print) — KF1068.4 C58, Closed Stacks South (currently updated) |
| SAS |
Statement on Auditing Standards (issued by the AICPA) |
Original Statement of Auditing Standards pronouncements must be purchased individually from the AICPA. 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) |
|
| SFFAC |
Statement of Federal Financial Accounting Concepts (issued by the FASAB) |
SFFAC are included in the publication FASAB Handbook of Accounting Standards and Other 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 FASAB Handbook of Accounting Standards and Other Pronouncements, as Amended, which is available on the FASAB Website. |
| SOP* |
Statement of Position (issued by AICPA) |
University of Mississippi Libraries Digital Accounting Collection: AICPA Statements of Position (coverage through SOP 9-1). FASB: AICPA Statements of Position (coverage through SOP 7-1). Statements of Position are 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 |
VitalLaw - Federal Securities Law Reporter, SEC Staff Accounting Bulletins SEC: SEC Staff Accounting Bulletins (SAB 94 - ; April 18, 1995 - ; selected bulletins only) CCH Federal Securities Law Reporter: SEC Staff Accounting Bulletins (in print) — KF1068.4 C58, Closed Stacks South (currently updated) |