Accounting Standards
- Financial Accounting Standards Board (FASB)Since 1973, the FASB has been "the designated organization in the private sector for establishing standards of financial accounting that govern the preparation of financial reports by nongovernmental entities".
- Government Accounting Standards Board (GASB)"The independent organization that establishes and improves standards of accounting and financial reporting for U.S. state and local governments."
- National Association of State Boards of Accountancy (NASBA)"An association dedicated to enhancing the effectiveness of the country's 55 boards of accountancy for more than 100 years."
- Public Company Accounting Oversight Board (PCAOB)"A nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and the public interest by promoting informative, accurate, and independent audit reports."
- U.S. Government Accountability Office (U.S. GOA)"An independent, nonpartisan agency that works for Congress." This "congressional watchdog ... investigates how the federal government spends taxpayer dollars."
- U.S. Internal Revenue Service (IRS)The federal government's agency for levying taxes on businesses and individuals. Includes the tax code, regulations and tax compliance guidance.
- U.S. Security & Exchange Commission (SEC)Established in 1934, the SEC's mission is "to protect investors, maintain fair, orderly, and efficient markets and to facilitate capital formation". "Requires public companies to disclose meaningful financial and other information to the public".
- International Financial Reporting Standards (IFRS)The IFRS has merged with the IASB (International Accounting Standards Board). Click on "About Us", then "About the organization". Go to "Related Information (on the right) and click on "Who we are and what we do" for the best information on this site.
- International Standards of Accounting and Reporting (ISAR)Form UNCTAD, the United Nations Conference on Trade and Development. "Assists developing countries and economies in transition to implement best practices in corporate transparency and account in order to facilitate investment flows and economic development".
Additional Resources
Accounting All-In-One for Dummies by Call Number: eBook onlyISBN: 9781119897675Publication Date: 2022-07-21
Mastering Financial Accounting Essentials by Call Number: HF5636 .M42 2010ISBN: 0470393327Publication Date: 20010-11-02
Small Business Accounting Simplified by Call Number: HF5636 .S58 2010ISBN: 1892949504Publication Date: 2010-02-16
Keys to Reading an Annual Report by Call Number: HF5681.B2 F773 2008ISBN: 0764139150Publication Date: 2008-06-01
- Association of International Certified Professional Accountants (AICPA)The premier organization for CPAs.
- CPA RequirementsA useful resource for CPAs from AccountingCouch.
- How to Become a CPA - Requirements for Your StateHelpful information from Gleim Exam Prep.
- CPAnetLinks to sites for professional associations/organizations, news, government/non-profit accounting, international accounting, accounting profession resources and more. Excellent resource for starting research.
- Accounting TodayUp-to-date information about the industry, including a newsletter, events, careers, a blog and more.
- Business Insights: GlobalProvides industry and company profiles as well as full-text articles on thousands of companies, public and private.
- Business Source Complete (EBSCO)Company and industry profiles, SWOT analyses (Strengths, Weaknesses, Opportunities, Threats), stocks & investment information, management-related articles, Harvard Business Review case studies and streaming videos from the Harvard Business School Faculty Seminar Series.
- Emerald InsightManagement-related articles in various fields including Accounting, Education, Food Science, Hospitality & Tourism, Library Services & Information Management, Marketing, Nutrition, and Professional Development. Check-off "Only content I have access to" for full-text articles and book chapters.
- Gale OneFile BusinessSelective full-text articles, case studies, and reports covering Accounting, Economics, Finance, Management & Strategy, and Marketing
These online journals are a useful resource for basic research for the accounting industry.
The Big Four are the world's largest international firms providing accounting/auditing services.
