Research Guides: Accounting and Management Information Systems: Standards & Interpretations

United States- Accounting Standards

Accounting standards in the United States are usually set by the listed oragnizations.

AICPA: American Institute of Certified Public Accounts

FASAB: Federal Accounting Standards Advisory Board

FASB: The Financial Accounting Standards Board

GASB: The Government Accounting Standards Board

IMA: Institute of Management Accounting

PCAOB: Public Company Accounting Oversight Board

SEC: Securities and Exchange Commission

LexisNexis® Academic
Select subject and then Accounting to access accounting sources.

IASB: International Accounting Standards Board
IFAC: International Federation of Accountants
Financial Reporting Council
The Financial Reporting Council assumed responsibility for accounting standards on 2 July 2012. Accounting standards were formerly developed by the Accounting Standards Board are contained in 'Financial Reporting Standards' (FRSs).
CICA: Canadian Institute of Chartered Accountants