Research Guides: Accounting &amp; Audit Research: Standards & Regulation

Accounting Standards

Checkpoint This link opens in a new window
Change the Current View to Accounting & Auditing. Or click on Search and choose Accting, Audit & Corp Finance. Browse primary sources, such as the AICPA Statements, FASB, GASB and IASB, by specific number or search by keyword. Editorial materials, including the SEC Compliance and WG&L Treatises, expand upon and explain the regulations. Log out when finished.
View the Accounting Essentials tutorial for more insights.
Westlaw Campus Research This link opens in a new window
Click on Tools - West Key Number System - Accountants to see case law focused around accounting standards.
For all current SMU students, faculty & staff

FASB: Financial Accounting Standards Board
Sets standards for all types of for-profit accounting. Includes recent FASB Pronouncements under the Projects tab with the full text of interpretations.
IASB: International Accounting Standards Board
From the IFRS Foundation, fosters the convergence of national standards with international accounting standards.
GASB: Governmental Accounting Standards Board
Sets standards for all types of governmental accounting. Review Pronouncements in the Standards & Guidance pulldown and find the Implementation Guides there for additional interpretation.
Use of International Financial Reporting Standards by Jurisdiction
Compiled by Deloitte, a chart that shows the amount of adoption of the IFRS by country. Follow country links to see detailed information.