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Accounting and Tax

Accounting standards, FARS, Checkpoint, Tax Library, CPA Review, accounting journals.

What is an Accounting Standard?

An accounting standard is a principle that guides and standardizes accounting practices.

Accounting Standards in the U.S.

​Accounting standards in the United States

  • AICPA: Access the standards and statements that the American Institute of CPAs develops, issues, and enforces in one central location.
  • FASAB: The Federal Accounting Service Advisory Board serves the public interest by improving federal financial report through issuing federal accounting standards and providing guidance.
  • FASB: Federal Accounting Standards Board is an independent, non-profit that establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations.
  • GASB: Government Accounting Standards Board is an independent, private sector organization that establishes financial accounting and reporting standards for U.S. state and local government.
  • PCAOB: The Public Company Accounting Oversight Board is directed by the Sarbanes-Oxley Act of 2002 for auditing and related standards for registered public accounting firms.

International Accounting Standards

  • IASB/IFRS: International Accounting Standards Board (IASB), governed by the IFRS, works to bring transparency, accountability and efficiency to financial markets around the world.

Audit Analytics

"Audit Analytics provides detailed research on over 20,000 public companies and more than 1,500 accounting firms." Access by using your WRDS account. See the CoB Faculty members in the Department of Accounting, especially, Dr. Lili Sun or Dr. Carol Ann Frost. For general information, see http://www.auditanalytics.com/ .

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