Links to Authoritative Accounting Pronouncements

American Institute of Certified Public Accountants (AICPA)

Financial Accounting Standards Board (FASB)

• FASB Pronouncements and EITF Extracts

• Exposure Documents

• FASB Staff Positions (FSPs)

• Financial Accouting Standards Advisory Council

Governmental Accounting Standards Board (GASB)

International Accounting Standards Board (IASB)

Public Company Accounting Oversight Board (PCAOB)

• Standards and Related Rules

• Interim Standards

• Proposed and Adopted Standards and Related Rules

Securities and Exchange Commission (SEC)

• Proposed Rules

• Final Rules

• Concept Releases

• Interpretive Releases

• Policy Statements

• Releases issued on PCAOB Rule Proposals

• Edgar Database

• Securities Act of 1933

• Securities Exchange Act of 1934

• Sarbanes-Oxley Act

• Sarbanes-Oxley Act (SEC rulemaking and reports)