There are several kinds of accounting standards:
Financial: Standards by the Financial Accounting Standards Board (FASB) are published in Accounting Standards: Original Pronouncements and Current Text: Accounting Standards. All standards and their "status" (date issued, sections it affects, other materials that affect it) are available free on the FASB Web site, as well as through the FARS CD-ROM, RIA's Checkpoint and CCH's Accounting Research Manager. See also "Financial Accounting Standards Board."
The American Institute of Certified Public Accountants publishes a multi-volume looseleaf called Professional Standards that includes the AICPA's accounting standards. AICPA Professional Standards are also available through RIA's Checkpoint, CCH's Accounting Research Manager and the AICPA's "reSOURCE online" database on CPA2Biz.com.
In the United Kingdom, financial accounting standards are published by the Accounting Standards Board and are known as ASB Standards. They are cited as "FRS 1," "FRS 5," etc. The Accounting Standards Board is located in London.
Government: The U.S. Government Accounting Standards Board (GASB) publishes its standards and other materials in print or CD-ROM, individually or compiled in Government Accounting Standards, GASB's Original Pronouncements or codified in the Codification of Governmental Accounting and Financial Reporting Standards
(www.gasb.org). Original Pronouncements is available through the subscription-based Checkpoint and and Accounting Research Manager.
Standards by the Federal Accounting Standards Advisory Board are posted on the FASAB Web site .
International: The International Accounting Standards Board (IASB) and the related International Standards Committee (IASC) promulgate international accounting standards. For information, see the IASB Web site (www.iasb.org).
The IASC publishes a book called International Financial Reporting Standards (IFRS), which includes all the IASB's "International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), Interpretations and IASB-issued supporting documentation - Bases for Conclusions, Implementation Guidance and Illustrative Examples." These materials are also available by subscription through the IASB's Web site.
In addition, ISAB materials are available through CCH's Accounting Research Manager. Some international accounting standards are published in volume 3 of the AICPA's Professional Standards looseleaf service.
Securities: The SEC's securities-related accounting rules are called Regulation S-X. Regulation S-X is published in the Code of Federal Regulations and anywhere else SEC regulations are published (see "Securities and Exchange Commission"). In addition, there is a collection of SEC regulations and related accounting materials on Checkpoint and and Accounting Research Manager.
