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Accounting Subject Guide: Accounting Standards

A guide to basic research on accounting standards and practices.

Financial Accounting Standards Board (FASB)

Statements In numerical order through #167 (6/09)
HF5601.A52

Original Pronouncements
Volumes 1-2
HF5616.U5 F537 2002-2003 
Exposure Drafts By issue date through #213C (10/00)
HF5601.A516x
Interpretations Original Pronouncements
Volume 3
HF 5616.U5 F537 2002-2003

In numerical order through #281B (6/06)
HF5601.525 
Concepts Statements Original Pronouncements
Volume 3
HF5616.U5 F537 2002-2003
Technical Bulletins Original Pronouncements
Volume 3
HF5616.U5 F37 2002-2003
Emerging Issues Task
Force Proceedings
EITF Abstracts
HF5616.U5 F36 1997 

FASB Books

Locating Pronouncements

Locating Accounting Pronouncements by Series Name

Select the issuing body (FASB or AICPA).
Select series name (left-hand column).
Right-hand column will list availability and call number.

All items listed below are on the 2nd floor of Horn Library; those labeled REFERENCE may only be used in the building, while earlier editions may circulate.

Financial Accounting Standards Board (FASB)

Statements In numerical order through #167 (6/09)
HF5601.A52

Original Pronouncements
Volumes 1-2
HF5616.U5 F537 2002-2003 
Exposure Drafts By issue date through #213C (10/00)
HF5601.A516x
Interpretations Original Pronouncements
Volume 3
HF 5616.U5 F537 2002-2003

In numerical order through #281B (6/06)
HF5601.525 
Concepts Statements Original Pronouncements
Volume 3
HF5616.U5 F537 2002-2003
Technical Bulletins Original Pronouncements
Volume 3
HF5616.U5 F37 2002-2003
Emerging Issues Task
Force Proceedings
EITF Abstracts
HF5616.U5 F36 1997 

Financial Accounting Standards Board

FASB/IFRS Convergence

Selected Standards Organizations

Current Text

Financial Accounting Standards Board.
Current Text. Accounting Standards.  2 Volumes. 
HF4516.U5 A35  2004-2005
 

Vol. 1 - GENERAL STANDARDS;
Vol. 2 - INDUSTRY STANDARDS.

American Institute of Certified Public Accountants (AICPA)

U.S. Auditing Standards AICPA Professional Standards
Vol 1
HF5667.A553 2004

Codification of Statements on Auditing Standards
HF5667.A5462x 2005 
Statements of Position
(accounting & auditing)
AICPA Technical Practice Aids
HF5616.U5 A585 2004
Accounting Principles Board Opinions In loose-leaf binder: 1962-1973
HF5601.A51 

Secondary Sources

The Accounting, Tax & Banking Collection in ProQuest One Academic contains essential publications for information about the financial services industry, including accounting, tax, banking, and industry trends.

To access the Accounting, Tax & Banking Collection, follow these steps:

Select “Change databases”

Select “View by subject”

Open “Business databases”

Select “Accounting, Tax & Banking Collection”

Find Wiley GAAP publications using Ebook Central.