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Financial and Audit: AICPA, PCAOB, and SEC Libraries; authoritative standards from IASB, FASB (Codification and pre-Codification standards), COSO, AICPA, GASB, and PCAOB; and related guides and technical practice aids. Corporate governance: Sarbanes-Oxley Reporter and cases; interactive checklists for internal controls and risk assessment; and related guides and interpretations.
Tax content includes: IRS Tax Code, Regulations, Rulings, and Practice Aids; International, Federal, State, and Local Tax Libraries; Payroll Library with employment laws and regulations; Federal tax cases; State Citator and more.
Financial and Audit content includes: AICPA, PCAOB, and SEC Libraries; authoritative standards from IASB, FASB (Codification and pre-Codification standards), COSO, AICPA, GASB, and PCAOB; and related guides and technical practice aids.
Corporate governance content includes: Sarbanes-Oxley Reporter and cases; interactive checklists for internal controls and risk assessment; and related guides and interpretations.
Corporate governance and securities accounting resource that includes publications from the SEC, such as: *SEC Accounting Rules and Report Letters *Compliance 360 *SEC Answer Book Help Searching Intelliconnect
Great resource for academic and trade accounting publications with over 300 accounting and tax journals, including:
*Journal of Forensic Studies in Accounting & Business
*CPA Journal and many more
Technical accounting literature and guidance, such as:
*Wiley (Miller) GAAP Guide Levels A, B, C, and D
*GAAS Generally Accepted Auditing Standards) Guide
*Full-text of several professional and trade publications
The Accounting Research Network distributes quality research in accounting topics including financial accounting, managerial accounting, audit, tax, and litigation. Their journals distribute abstracts of articles dealing with empirical, experimental, and theoretical research in financial and managerial accounting, auditing, and tax strategy.
Several schools, university departments, firms, and other organizations currently having site licenses to the Accounting Research Network are listed on their site. If one is a member of any of these departments or organizations, one may join their site. If one’s organization is not listed there, one can subscribe as an individual. Subscription is free.
The SEC is tasked with the responsibility of protecting investors, maintaining fair, orderly, and efficient markets, and facilitating capital formation. It consists of five presidentially-appointed Commissioners, with staggered five-year terms.
It is the responsibility of the Commission to:
-interpret federal securities laws;
-issue new rules and amend existing rules;
-oversee the inspection of securities firms, brokers, investment advisers, and ratings agencies;
-oversee private regulatory organizations in the securities, accounting, and auditing fields; and
-coordinate U.S. securities regulation with federal, state, and foreign authorities.
FASB is the designated organization in the private sector for establishing standards of financial accounting that govern the preparation of financial reports by nongovernmental entities. Those standards are officially recognized as authoritative by the Securities and Exchange Commission (SEC).
GASB is the independent organization that establishes and improves standards of accounting and financial reporting for U.S. state and local governments. GASB is recognized by governments, the accounting industry, and the capital markets as the official source of generally accepted accounting principles (GAAP) for state and local governments. GASB is not a government entity, but a part of the independent Financial Accounting Foundation (FAF).
FAF is the independent, private-sector organization with responsibility for: -Establishing and improving financial accounting and reporting standards; -Educating constituents about those standards; -The oversight, administration, and finances of its standard-setting Boards, the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB), and their Advisory Councils; -Selecting the members of the standard-setting Boards and Advisory Councils; and -Protecting the independence and integrity of the standard-setting process.
The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports. The PCAOB also oversees the audits of broker-dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection.
IFRS Foundation is an independent, not-for-profit private sector organization working in the public interest. Its principal objectives are: -to develop a single set of high quality, understandable, enforceable and globally accepted international financial reporting standards (IFRSs) through its standard-setting body, the IASB; -to promote the use and rigorous application of those standards; -to take account of the financial reporting needs of emerging economies and small and medium-sized entities (SMEs); and -to bring about convergence of national accounting standards and IFRSs to high quality solutions.
The IASB is the independent standard-setting body of the IFRS Foundation. Its members (currently 15 full-time members) are responsible for the development and publication of IFRSs, including the IFRS for SMEs and for approving Interpretations of IFRSs as developed by the IFRS Interpretations Committee (formerly called the IFRIC).