ACC302 Intermediate Accounting II | Course Guide : Web Resources

I. Standards - United States

• AICPA: American Institute of Certified Public Accountants issues auditing and other standards for the profession, most particularly the Statements on Auditing Standards.
• FASAB: Federal Accounting Standards Advisory Board.
• FASB: The Financial Accounting Standards Board sets authoritative standards for the US private sector.
• GASB: The Governmental Accounting Standards Board sets authoritative standards for US government accounting.
• IMA: Institute of Management Accountants publishes Statements on Management Accounting, many of which are available in print.
• PCAOB: Public Company Accounting Oversight Board was created by the Sarbanes-Oxley Act of 2002 and establishes auditing and related attestation, quality control, ethics, and independence standards and rules to be used by registered public accounting firms. Standards are available online.
• SEC: Securities 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.

II. Standards - Rest of the World

• ASB: Accounting Standards Board (United Kingdom).
• CICA: Canadian Institute of Chartered Accountants supports the setting of accounting, auditing and assurance standards for business, not-for-profit organizations and government. It issues guidance on control and governance, publishes professional literature, and represents the CA profession nationally and internationally.
• FRC: The Financial Reporting Council comprises the Accounting Standards Board, Auditing Practices Board, and many other UK accounting bodies.
• IASB: International Accounting Standards Board is the leading promulgator of international accounting standards. Summaries of IASB Standards are also available on their Website. Further information about IASB Standards and other documents are available through the IAS Plus site.
• IFAC: International Federation of Accountants also issues international standards.

• American Accounting Association
• American College of Forensic Examiners International
• American Institute of Certified Public Accountants
• American Institute of Professional Bookkeepers
• American Society of Women Accountants
• American Woman's Society of Certified Public Accountants
• Association for Financial Professionals
• Association of Certified Fraud Examiners
• Association of College and University Auditors
• Bank Administration Institute
• CPA Network
• Federation of Schools of Accountancy
• Financial Accounting Standards Board (FASB)
• Governmental Accounting Standards Board (GASB)
• Information Systems Audit and Control Association
• Institute of Internal Auditors
• Institute of Management Accountants
• Institute of Management & Administration
• International Federation of Accountants
• National Society of Accountants
• National Society of Accountants for Cooperatives
• Society of Financial Examiners
• XBRL Extensible Business Reporting Language

• Accounting and Financial Dictionary (VentureLine)
• Accounting Terminology Guide (New York State Society of CPAs)
• Glossary of Terms, Acronyms, and Abbreviations (AICPA)

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