Accounting Resources
The following sources provide accounting information that may be useful to public companies, their audit committees and persons who represent them:
Public Company
Accounting Oversight Board
http://www.pcaobus.org
This is the home page of the new accounting oversight board
established by the Sarbanes Oxley Act.
Financial Accounting
Standards Board (FASB)
http://www.fasb.org/
Home page of FASB, which sets accounting standards in the U.S.
FASB Statements
http://www.fasb.org/st/
Full Text, Summary and Status of all FASB Statements
FASB Technical Inquiries
http://www.fasb.org/inquiry/
Source
for technical inquiries on accounting matters.
FASB Accounting Standards Condification
http://asc.fasb.org/activateAccount&activationkey=4270483114030966565
The single source for authoritative U.S. GAAP for periods ending on and
after September 15, 2009
Center for Audit Quality (CAQ)
http://www.thecaq.org/
The CAQ is governed by a Board that comprises leaders from the public company
auditing firms, the AICPAs and the investor and issuer communities and
seeks to foster high quality performance by public company auditors.
SEC Office of Chief Accountant
http://www.sec.gov/about/offices/oca.htm
SEC Current Accounting and Disclosure
Issues (December 1, 2005)
http://www.sec.gov/divisions/corpfin/acctdis120105.pdf
International Financial Reporting and Disclosure Issues (November 1, 2004)
http://www.sec.gov/divisions/corpfin/internatl/cfirdissues1104.htm
Frequently Requested Accounting and
Financial Reporting Interpretations and Guidance (March 31, 2001)
http://www.sec.gov/divisions/corpfin/guidance/cfactfaq.htm
SEC Staff Accounting Bulletins (SABs)
http://www.sec.gov/interps/account.shtml
The
SEC has issued bulletins relating to a variety of accounting issues.
Codification of SABs (May 9,
2003)
http://www.sec.gov/interps/account/sab103.htm
The SEC issued a staff accounting bulletin that updates and restates the
interpretive guidance provided in staff accounting bulletins prior to SAB
103.
SEC Division of Corporation Finance - Financial Reporting Manual
http://www.sec.gov/divisions/corpfin/cffinancialreportingmanual.shtml
This manual discusses technical accounting and SEC filing issues.
American Institute of Certified Public Accountants(AICPA)
http://www.aicpa.org/index.htm
Home
page of AICPA.
AICPA Journal of Accountancy Issues
http://www.journalofaccountancy.com/
Search for accounting topics from one of the most authoritative publications for accounting and auditing articles. The site also feature a browse-by-topic tool and other on-line content.
Financial Accounting and Reporting Section (FARS) website
http://www.fars.org/
FARS is a section of the American Accounting Association. This website
is devoted to business and financial reporting issues of interest to faculty,
students, business professionals and other interested parties.
International Financial Reporting Standards
IFRS Resources Page
Other Sources
CFO Magazine Accounting Web Page
http://www.cfo.com/archives/directory.cfm/2984368?f=home_incfocom
This
web site of CFO magazine includes tools and resources relating to financial
matters, including this page on accounting.
Accountants World
http://www.accountantsworld.com/
Resources
for Accountants – requires free registration
Business.com Accounting Page
http://www.business.com/directory/accounting/
The Annual Reports Library
http://www.zpub.com/sf/arl/
Links
to annual report libraries and other resources.
Glossarist
http://www.glossarist.com/glossaries/business/management/accounting.asp
Links
to accounting glossaries and dictionaries
Accounting Education Web Page
http://www.accountingeducation.com/index.cfm
Accounting Web
http://www.accountingweb.com/
WebCPA
http://webcpa.com/
Business Owner’s Toolkit – Accounting Systems
http://www.toolkit.cch.com/text/P06_1300.asp
Detailed
but basic explanation of accounting and accounting systems
Business Owner’s Toolkit - Bookkeeping
http://www.toolkit.cch.com/text/P06_1000.asp
Detailed
but basis explanation of basic bookkeeping
QuickMBA - Accounting
http://www.quickmba.com/accounting/
A
quick resource of MBA information.