Library Website : Accounting and Auditing: Standards and Interpretations

Accounting and Auditing Standards

AICPA
American Institute of Certified Public Accounts issues auditing and other standards for the profession.
FASAB
Federal Accounting Standards Advisory Board.
FASB
The Financial Accounting Standards Board sets standards of financial accounting and reporting.
GASB
The Governmental Accounting Standards Board sets authoritative standards for US government accounting.
IASC Standards
Summaries, analysis, history and resources for International Financial Reporting Standards, International Accounting Standards, IFRIC Interpretations, SIC Interpretations, and Other pronouncements.
IMA
Institute of Management Accountants publishes Statements on management Accounting, many of which are available in print.

These sources provide text and interpretation of accouting / auditing practice and procedure.

PCAOB Standards and related guidance
SEC Regulations
Provides links to releases concerning SEC rulemaking activity, including concept releases, proposed rules, final rules, interpretive releases, and policy statements.