Accounting And Auditing

FASB Statements of Financial Accounting Standards (SFAS)
Original Pronouncements and Original Pronouncements Appendices.  IN:
Accounting Research Manager (Access is through two Pardee Management Library terminals).
 
IN PRINT: 
FASB Statements of Standards, in:
Original Pronouncements, Vols. 1 and 2; Pardee Reference, Section 9: 
XHF 5616 U5 075 2008/2009

ON FASB website:
http://www.fasb.org/st/  (On the web as originally issued; check status for changes).

Current Text 
[Material from Original Pronouncements, arranged by topic and industry]
IN:
Accounting Research Manager (Access is through two Pardee Management Library terminals).

IN PRINT: 
Accounting Standards: Current Text, Vols. 1 &2;  Pardee Reference, Section 9:
XHF 5616 U5 A35 2008/2009

Accounting Research Bulletins (ARB)
[Early accounting standards, Issued by AICPA Committee on Accounting Procedure, from 1939 until  1959]
IN:
Accounting Research Manager (Access is through two Pardee Management Library terminals).

IN PRINT:
Committee on Accounting Procedure Accounting Research Bulletins, in:
Original Pronouncements, "AICPA Pronouncements," Vol. 3; Pardee Reference, Section 9:  XHF 5616 U5 075 2008/2009

Accounting Principles Board Opinions (APB)
[Opinions and statements issued from 1959 to 1973]
IN:
Accounting Research Manager (Access is through two Pardee Management Library terminals).

IN PRINT: 
Accounting Principles Board Opinions (APB), in:
Original Pronouncements, Vol. 3; Pardee Reference, Section 9:  XHF 5616 U5 075 2008/2009

AICPA Accounting Interpretations (AIN)
[Issued by AICPA while Accounting Principles Board (APB) was in existence]
IN:
Accounting Research Manager (Access is through two Pardee Management Library terminals).

IN PRINT: 
AICPA Accounting Interpretations (AIN), in:
Original Pronouncements, Vol. 3; Pardee Reference, Section 9:  XHF 5616 U5 075 2008/2009

FASB Interpretations (FIN)  
[Interpretations clarify, explain or elaborate on FASB Statements, Accounting Research Bulletins, or APB Opinions]
IN:
Accounting Research Manager (Access is through two Pardee Management Library terminals).

IN PRINT:
FASB Interpretations (FIN), in:
Original Pronouncements, Vol. 3; Pardee Reference, Section 9:  XHF 5616 U5 O75 2008/2009

ON FASB website:  
http://www.fasb.org/st/index.shtml

FASB Technical Bulletins (FTB)  
[Staff documents that provide guidance on implementation and practice problems]
IN:
Accounting Research Manager (Access is through two Pardee Management Library terminals).

IN PRINT: 
FASB Technical Bulletins (FTB), In:
Original Pronouncements, Vol.3;  Pardee Reference, Section 9:
XHF 5616 U5 O75 2008/2009

ON FASB website:   http://www.fasb.org/st/index.shtml

FASB Implementation Guides and FASB Staff Positions
[Guidance on interpretation and implementation of FASB statements]
IN:
Accounting Research Manager (Access is through two Pardee Management Library terminals).

IN PRINT:
FASB Staff Positions, IN:
Original Pronouncements, Vol. 3;  Pardee Reference, Section:
XHF 5616 U5 O75 2008/2009

ON WEB: 
http://www.fasb.org/fasb.org/st/index.shtml
http://www.fasb.org:  search for "Implementation Guides"

FASB Concepts Statements (Statements of Financial Accounting Concepts) (CON)
[Concepts set forth fundamentals on which future financial accounting and reporting standards will be based]
IN:
Accounting Research Manager (Access is through two Pardee Management Library terminals).

IN PRINT: 
FASB Concepts Statements (CON), IN:
Original Pronouncements, Vol. 3;  Pardee Reference: Accounting Standards: 
X HF 5616 U5 O75 2008/2009
Statements of Financial Accounting Concepts, Pardee Reference, Section 9:
XHF 5616 U5 A37 2007

ON FASB website:  
http://www.fasb.org/st/index.shtml

EITF (Emerging Issues Task Force) Abstracts
[Accounting developments under discussion]
IN:
Accounting Research Manager (Access is through two Pardee Management Library terminals).

IN PRINT:  
EITF Abstracts: (Emerging Issues Task Force), Pardee Reference, section 9: XHF 5616 U5 F36 2001

ON WEB: 
http://www.fasb.org/st/ (scroll down to "View EITF Abstracts")

FASB Proposal Stage Literature
(Exposure Drafts, Preliminary Views, Discussion Memoranda, Invitations to Comment, FASB Reports, etc.). 
IN:
Accounting Research Manager (Access is through two Pardee Management Library terminals).

On FASB Website:
http://www.fasb.org/draft/index.shtml

International Accounting Standards Board (IASB) ; See Accounting Research Manager (Access is through two Pardee Management Library terminals) for:

International Accounting Standards
International Financial Reporting Standards
SIC - Standing Interpretations Committee
Staff Implementation Guidance
Proposal Stage Literature
Newsletters and Releases
etc.

See also: http://www.iasb.org/Home.htm

AICPA Professional Standards
[Professional auditing standards for the U.S.]
See Accounting Research Manager (Access is through two Pardee Management Library terminals) for:

Auditing Standards (SAS)
Statements of Position (POP)
Attestation Standards (SSAE)
Audit and Accounting Guides
Technical Questions and Answers
Code of Professional Conduct

IN PRINT:
Technical Questions and Answers: published periodically in Journal of Accountancy; search for
" technical questions and answers" or "technical practice aids."

In LexisNexis Academic :On right side of screen, select Accounting and then select the button for "Terms and Connectors;" enter "accounting and audit guide"; in box on the next line, enter an industry or subject (eg. real estate); select AICPA Accounting and Auditing Publications from the Select Sources list.

Public Company Accounting Oversight Board (PCAOB)
See Accounting Research Manager (Access is through two Pardee Management Library terminals) for:

Standards
Rules
Releases
PCAOB Staff Audit Practice Alerts
PCAOB Staff Questions and Answers
SEC Orders Related to the PCAOB
SEC Proposals Related to the PCAOB

See also www.pcaob.org

SEC (Securities and Exchange Commission)
See Accounting Research Manager (Access is through two Pardee Management Library terminals) for:

Periodic and Current Reporting
Registration Statements
Proxy, Tender Offers, and Going Private Rules
Small Business Registrants
Foreign Registrants
SEC Rules, Regulations and Releases
etc.

See also: http://www.sec.gov