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 Accounting standards that have been superseded by the FASB Accounting Standards Codification ("ASC") for interim and annual reporting periods after Sept. 15, 2009 are indicated by an asterisk (*).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

Cheetah - 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)

FASB  Website: Selected AICPA Accounting Interpretations

APB*

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

University of Mississippi Libraries Digital Accounting Collection: AICPA Accounting Principles Board Opinions and Statements

FASB Website: Selected AICPA Accounting Principles Board Opinions

APS*

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

University of Mississippi Libraries Digital Accounting Collection: AICPA Accounting Principles Board Opinions and Statements

ARB*

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

University of Mississippi Libraries Digital Accounting Collection: Accounting Research Bulletins, nos. 1-42

University of Mississippi Libraries Digital Accounting Collection: Accounting Research Bulletin, no. 43

University of Mississippi Libraries Digital Accounting Collection: Accounting Research Bulletins, nos. 44-51

FASB Website: Selected AICPA Accounting Research Bulletins 

AS

PCAOB Auditing Standard

PCAOB Website: PCAOB Auditing Standards

ASC (same as FASB ASC)

FASB Accounting Standards Codification

FASB Accounting Standards Codification Professional View

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)

FASB Website: Statements of Financial Accounting Concepts

EITF Issue No.

Emerging Issues Taskforce (FASB) Issue

FASB Website: Emerging Issues Taskforce Discussion Materials & Minutes (2004 -2011)

FASB Website: Emerging Issues Taskforce Abstracts (1984 -2009)

FASB Website: Emerging Issues Taskforce Discussion Materials & Minutes (pre-2004); must be purchased individually from the FASB.

FAS* (same as SFAS)

Statement of Financial Accounting Standards (issued by FASB)

FASB Website: Statement of Financial Accounting Standards

FASB ASC (same as ASC)

FASB Accounting Standards Codification

FASB Accounting Standards Codification Professional View

FIN*

FASB Interpretation

FASB Website: FASB Interpretations

FRR

SEC Financial Reporting Release

Cheetah - Federal Securities Law Reporter

CCH Federal Securities Law Reporter — KF1068.4 C58, Closed Stacks South (currently updated)

FTB*

FASB Technical Bulletin

FASB Website: FASB Technical Bulletins

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 (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)w

IFAC Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Service Pronouncements

PCAOB-YEAR-##

SEC release about a PCAOB rule proposal

SEC Website: SEC releases about PCAOB rule proposals

PCAOB AS

PCAOB Auditing Standard

PCAOB Website: PCAOB Auditing Standards

Regulation S-X

SEC regulation governing financial statement presentation and disclosure in corporate filings

e-CFR: 17 C.F.R. Part 210

SAB

SEC Staff Accounting Bulletin

Cheetah - Federal Securities Law Reporter: SEC Staff Accounting Bulletins

SEC Website: 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 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: Statements of Financial Accounting Standards

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 Website: 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

Cheetah - Federal Securities Law Reporter, SEC Staff Accounting Bulletins

SEC Website: 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)