Wiley GAAP 2014 contains complete coverage of all levels of GAAP, indexed to the ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations. Offers insight into the application of complex financial reporting rules Contains detailed index for easy reference use Includes a comprehensive cross-reference of accounting topics to the FASB codification system With easy-to-access information, this reliable resource offers complete coverage of the entire GAAP hierarchy (from publisher).
The FASB sets accounting standards for the private sector. The Codification went into effect in 2009 and is now the single source of current authoritative nongovernmental U.S. Generally Accepted Accounting Principles, superseding existing FASB, AICPA, EITF, and related literature. This page from FASB provides resources about the Codification, including instructional webcasts. A "Basic View" of the Codification is available for no charge at the FASB site. Accounting students and faculty should have free access to a "Professional View" through the Academic View program. The Codification also is available through RIA CheckPoint.
The Accounting, Audit & Corporate Finance Library section (see table of contents link in upper left) of RIA CheckPoint contains the Codification as well as original pronouncements and many related documents from AICPA, FASB, and GASB. After reaching the Standards & Regulations section in the Accounting, Audit & Corporate Finance Library, click the + sign next to FASB, AICPA, or GASB to drill deeper into the table of contents. Another approach is to select Accounting, Audit & Corporate Finance from the drop-down on the left side of the screen and then click particular sections for keyword searching. Codification section includes Accounting Standards Updates.
Includes other material such as AICPA Technical Practice Aids, Audit & Accounting Guides, and Audit Risk Alerts. Also includes Auditing Standards Board materials, such as SASs
"The Public Company Accounting Oversight Board (PCAOB) is a private, nonprofit corporation created by the Sarbanes-Oxley Act of 2002 to oversee the auditors of public companies. The PCAOB was created to protect investors and the public interest by promoting informative, fair, and independent audit reports."
Contains numerous AICPA accounting and auditing publications as well as several guides to generally accepted accounting and auditing principles (i.e., GAAP, GAAS) from publishers such as Wiley. Consult Source Directory to Browse or Find specific titles or titles in an Industry (Accounting & Tax) or Legal area (Accounting Law).