Get Help!
Accounting Terms (online resource)
Standards - United States
These organizations set accounting, auditing, and other standards and are excellent starting points when searching for accepted practices and procedures in accounting and auditing in the United States.
- AICPA: American Institute of Certified Public AccountantsAmerican Institute of Certified Public Accountants issues auditing and other standards for the profession, most particularly the Statements on Auditing Standards
- FASB: The Financial Accounting Standards BoardFASB: The Financial Accounting Standards Board sets authoritative standards for the US private sector
- GASB: The Governmental Accounting Standards BoardGASB: The Governmental Accounting Standards Board sets authoritative standards for US government accounting.
- Public Company Accounting Oversight BoardThe 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.
- SECSecurities and Exchange Commission administers and enforces the securities laws of the United States including issuing rules and releases regulating financial reporting of public companies. EDGAR documents available at this site.
Interpretations
These books from the Madison College Libraries provide text and interpretation of accounting practice and procedure:
Core Auditing Standards for Practitioners by
<b>The only book on the market specifically designed to help audit staff stay ahead of inspectors</b> <p>This comprehensive, practical, and theoretical guide covers the key ISAs that underpin audit methodologies and the recently revised ISAs that cause practitioners the most concern. It is designed to enhance auditors′ understanding of critical ISAs, reducing their dependence on methodologies to mediate and explain ISA requirements. Using plenty of examples, the book helps audit staff learn to tailor audit methodologies and remove redundancies, as well as form high-quality judgments with a thorough grounding in ISA to serve in discussions with file reviewers and audit inspectors.</p> <ul> <li>Features practical examples that appeal to auditors with technical responsibilities</li> <li>Covers key topics such as smaller audits, management override of controls, documenting judgments, and dealing with accounting estimates and written presentations</li> <li>Ideal for practitioners in companies and accounting firms, as well as auditing students</li> <li>Includes access to a companion website with constantly updating ISAs and case studies</li> </ul> <p>Mixing theory with practical examples, <i>Core Auditing Standards for Practitioners</i> provides experienced audit staff with key ISA-related information they need to succeed.</p>
ISBN: 9781118707111Publication Date: 2014-06-03
Wiley IFRS 2014 by
Your one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) continues towards its goal of a set of high-quality financial reporting standards, and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. "Wiley IFRS 2014" provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.
ISBN: 9781118734094Publication Date: 2014-03-10
Wiley GAAP 2014 by
The most practical, authoritative guide to GAAP "Wiley GAAP 2014" contains complete coverage of all levels of GAAP, indexed to the ASC. "Wiley GAAP" renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations.Offers insight into the application of complex financial reporting rulesContains detailed index for easy reference useIncludes a comprehensive cross-reference of accounting topics to the FASB codification system With easy-to-access information, this reliable resource offers complete coverage of the entire GAAP hierarchy.
ISBN: 9781118734322Publication Date: 2013-10-28
[eBook] GAAP: Practical Implementation Guide and Workbook by ISBN: 9780470599068Publication Date: 2010-08-02
