Accounting and Finance

Accounting Standards

Accounting and Finance standards are important for researchers because they provide a common framework, ensure accuracy and comparability of financial data, enhance transparency and integrity, enable cross-national and cross-industry studies, and facilitate effective communication and dissemination of research findings.

US Standards

Resource from the Library

Checkpoint This link opens in a new window
Checkpoint is a comprehensive tax and accounting research database with material for federal and state accounting, and tax laws and regulations.

Other Resources

FASAB The Accounting Standards Advisory Board
Through this government website, you are able to access the most up-to-date, authoritative source of generally accepted accounting principles (GAAP) developed for federal entities.
FASB Financial Accounting Standard Board
The designated private sector organization in the U.S. that establishes financial accounting and reporting standards.
AICPA & CIMA
AICPA, the world's largest member association representing the accounting profession sets ethical standards, auditing standards and develops the CPA Exam.
GASB Governmental Accounting Standards Board
It is an independent, private-sector organization based in Norwalk, Connecticut, that establishes accounting and financial reporting standards for U.S. state and local governments that follow Generally Accepted Accounting Principles (GAAP).
U.S. Securities and Exchange Commission (SEC)
The mission of the SEC is to protect investors; maintain fair, orderly, and efficient markets; and facilitate capital formation. The SEC strives to promote a market environment that is worthy of the public's trust.
Government auditing standards (GAGAS) or the Yellow Book
Auditors of government entities and entities that receive government awards use our Government Auditing Standards, commonly referred to as generally accepted government auditing standards (GAGAS) or the Yellow Book, to perform their audits and produce their reports. The Yellow Book outlines the requirements for audit reports, professional qualifications for auditors, and audit organization quality management.

International Standards

Public Company Accounting Oversight Board (PCAOB)
The PCAOB is directed by the Sarbanes-Oxley Act of 2002 to establish auditing and related professional practice standards for registered public accounting firms to follow in the preparation and issuance of audit reports.
International Federation of Accounting (IFAC)
They support the development, adoption, and implementation of high-quality international standards.
IFRS: International Accounting Standards Board
The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.

Last Updated: Mar 20, 2025 9:32 AM
URL: https://etamu.libguides.com/AccountingandFinance
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Subjects: Business, Business: Accounting & Finance

Tags: accounting, finance, standards, statistics, trade journals

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