Authoritative literature of the American
Institute of Certified Public Accountants, including the Code of
Professional Conduct and the Statements of U.S. Auditing
Standards.
Published annually by the AICPA, this volume
provides recent examples of text used in financial statement
disclosures of standard and circumstantial accounting practices,
organized by financial statement and topic.
/by Steven M. Bragg. Basic principles of
accounting rules and regulations, with detailed treatments of
each major financial statement and required disclosures.
The designated private sector organization in the
United States that establishes official financial accounting and
reporting standards. Site includes professional news, authoritative
standards releases, publications, etc.
The AICPA is the national professional
association for CPAs in the United States. It promulgates the
profession's code of professional conduct and is the
authoritative body that issues national standards for the
conduct of audits.
The IASB is an international organization that
"../is committed to developing, in the public interest, a single
set of high quality, understandable and enforceable global
accounting standards that require transparent and comparable
information in general purpose financial statements."