AICPA RESOURCE is a powerful online research tool that gives you access to the most comprehensive, up-to-date accounting and auditing information available anywhere—all linked and cross-referenced for easy information retrieval. You'll get:
- Timely updates — New standards and conforming changes are added to each library to keep you current with all of the authoritative guidance
- Links between titles — Get full access to all of the titles in your subscription and content within. No need for you to search through all of the literature — let AICPA RESOURCE: Accounting & Auditing Literature do the work for you
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- Access to the Core AICPA library, FASB Accounting Standards Codification™, and GASB library — Each library gives you the titles you need – in one low subscription fee. No need to pick and choose what you think you may need!
AICPA Core Library on AICPA RESOURCE: Accounting & Auditing Literature contains the following:
- AICPA Professional Standards
- PCAOB Standards and Related Rules
- AICPA Technical Practice Aids
- Accounting Trends & Techniques
- All current AICPA Audit and Accounting Guides
- All current Audit Risk Alerts
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FASB Accounting Standards Codification™ on AICPA RESOURCE: Accounting & Auditing Literature is comprised of the FASB Accounting Standards Codification™ (ASC). On July 1, 2009 FASB launched the FASB ASC as the single source of authoritative nongovernmental U.S. generally accepted accounting principles (GAAP). FASB ASC significantly changes the structure and hierarchy of accounting and reporting standards into a topically organized format.
While working in FASB ASC on your Resource subscription, you will be able to:
- Perform a full-text search
- Browse by topic
- Access a cross reference report that identifies where legacy material is now located
- View the source of the codified content
- Join sections and subsections
- Access an archive function of previous versions of the content
- See all FASB ASC content that links to a given paragraph
GASB Reference Library includes:
- Original Pronouncements
GASB Statements, Interpretations, Technical Bulletins, Concepts Statements; NCGA Statements, Interpretations, Concepts Statement; selected AICPA Statements of Position.
- Codification of Governmental Accounting and Financial Reporting Standards
Integration of financial accounting and reporting standards arranged by topic.
- Implementation Guides
Questions and answers pertaining to selected GASB Statements.
- Comprehensive Topical Index
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