Financial Accounting
Up one levelFinancial Accounting resources
- Accounting Standards Original Pronouncements
- The authoritative pronouncements in an “as amended” format, including FASB Statements of Standards, Concepts Statements, Interpretations, Technical Bulletins, and FASB Staff Positions, and AICPA APB Opinions, Interpretations, and Accounting Research Bulletins. In this format, all pronouncements amended by subsequent pronouncements reflect those amendments. Pronouncements that have been superseded but may still be applied by some entities are shaded to indicate that they have been superseded. Completely superseded pronouncements that may no longer be applied are omitted from this bound edition; however, a Status page is retained for those omitted pronouncements.
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- Accounting Standards Current Text
- Integration of the financial accounting and reporting standards included in the Original Pronouncements As Amended, arranged by topic for general and industry standards. In the 2006–2007 edition of Current Text, sections have been added or revised due to issuance of the FASB documents noted in the above description for Original Pronouncements As Amended.
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