KSL Business Resources

Finding Accounting Standards Resources

The standards provide the framework accounts rely on for compliance. Research usually involves focus on the texts themselves (primary)
and the secondary analysis of these documents.

American Institute of Certified Public Accountants (AICPA) Financial Accounting Standards Board (FASB)
AICPA Professional standards Call # HF 5667.A43 2003 v. 1 & 2
Location: Kelvin Smith Reference

AICPA Accounting trends & techniques Call # HF5681.B2A35
Location: Kelvin Smith Stacks

Codification of statements on auditing standards Call # HF5667.A547
Location: Kelvin Smith Reference

LexisNexis Academic (Electronic database)
http://library.case.edu/databases/rdbindex.aspx

Includes:
- AICPA Accounting & Auditing Publications
- AICPA CPA Letter
- AICPA Journal of Accountancy
-AICPA Publications

FASB Financial Accounting Research System
[CD-ROM]
Call # HF 5625.F56
Location: Kelvin Smith Reserves
Includes:

-Original pronouncements
-Current text
-Emerging issues task force
-Implementation guides
-Topical index

FASB Pronouncements Online: http://www.fasb.org/st/

Includes:
- Full text, summary, & status of:
- Statements of Financial Accounting Standards
- Statements of Financial Accounting Concepts
- FASB Interpretations


Government Accounting Standards Securities & Exchange Commission (SEC)
Governmental Accounting Standards Board (GASB) Call #
Location: Kelvin Smith Reference

Includes:
-Discussion memorandums
-Statement of the GovernmentalAccounting Standards Board

Government Accountability Office (GAO)
Government Auditing Standards
Online: http://www.gao.gov/govaud/ybk01.htm
LexisNexis Academic (Electronic database)
http://library.case.edu/cgi/databases/index.html?subject=biz

Includes:
-Accounting Series Releases
-Financial Reporting Releases
-Staff Accounting Bulletins
-Accounting and Auditing Enforcement Releases

Federal securities law reporter
Call # KF 1436.5.C65
Location: Law Library


International Accounting Standards (IAS)
International financial reporting standards
Call # HF5686.I57 2003
Location: Kelvin Smith Reference
IAS
Call # HF 5626. I27
Location: Kelvin Smith Reference

Wiley IAS 2002 : interpretation and application of International Accounting Standards Call # HF5626.I27 2002
Location: Kelvin Smith Core Reference

For additional Business Resources Contact KSl Business Librarian:

Tiffeni Fontno
tiffeni.fontno@case.edu