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.
SEC Information for
Accountants
http://www.sec.gov/about/offices/oca.htm
This page provides a shortcut to much of the information on
the SEC's website for accountants and auditors.
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; updated February 24, 2005)
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 recently issued a staff accounting bulletin that updates and restates
the interpretive guidance provided in all previous staff accounting bulletins.
SEC Division of Corporation Finance -
Accounting Disclosure Rules and Practices Staff Training Manual
http://www.realcorporatelawyer.com/pdfs/adr&p0300.pdf
This manual discusses technical accounting and SEC filing issues. A PDF of this manual is available on R. R. Donnelley Financial's RealCorporateLawyer.com
Appendices
to Staff Training Manual
http://www.realcorporatelawyer.com/pdfs/accountingdisclosure.pdf
American Institute of Certified Public Accountants(AICPA)
http://www.aicpa.org/index.htm
Home
page of AICPA.
AICPA Online Publications
http://www.aicpa.org/pubs/index.htm
Publications
of the AICPA may be ordered at this site.
AICPA Journal of Accountancy Issues
http://www.aicpa.org/pubs/jofa/joaiss.htm
Search
for accounting topics from one of the most authoritative publications for
accounting and auditing articles
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 Accounting Standards Board
http://www.iasb.org/
The IASB issues International Financial Reporting Standards that have been
selected for adoption in Europe by the European Commission
Other Sources
Real Corporate Lawyer Accounting/Auditing Page
http://www.realcorporatelawyer.com/law_center/lawcenteraccounting.html
Various accounting and auditing resources
Accounting Page
http://www.accountingpage.com
An accounting services web directory.
Rutgers Accounting Web
http://raw.rutgers.edu/
Include links to above and other accounting sites.
University of Florida Accounting Page
http://web.uflib.ufl.edu/cm/business/subjects/accounti.htm
A library of accounting 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/
Aspen Publishers Accounting and Auditing
Page
http://www.aspenpublishers.com/pifs.asp?market=Accounting+%26+Auditing+MK
AICPA Glossary
http://www.aicpa.org/members/glossary/a.htm
Glossary
of Accounting Terms, Acronyms and Abbreviations
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/
New York Times Accounting News – College
Page
http://college.nytimes.com/guests/directory/Business/Accounting/
WebCPA
http://webcpa.com/
CCH Business Owner’s Toolkit – Accounting
Systems
http://www.toolkit.cch.com/text/P06_1300.asp
Detailed
but basic explanation of accounting and accounting systems
CCH 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.