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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.