Principles & Standards
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American Institute of Certified Public Accountants (AICPA)"The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance."
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AICPA Professional Standards - As of June 1, 2012 (Volumes 1, 2, And 3)
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Call Number: UCF Main Library General Collection - 3rd Floor -- HF5667.A33 2012v.1. U.S. Auditing standards. Attestation standards -- v. 2. U.S. Auditing standards - AICPA (Clarified) -- v. 3. Accounting and review services. Code of professional conduct. Bylaws. Valuation services. Consulting services. Quality control. Peer review. Tax services. Personal fInancial planning. Continuing professional education. -
China Accounting Standards: Introduction & Effects of New Chinese Accounting Standards for Business Enterprises
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Call Number: UCF ONLINE General Collection -- HF5616.C5 2016"This book provides an exhaustive overview of China's accounting standards and makes a clear comparison between Chinese and international accounting systems. It offers an essential guide to dealing with new accounting standards for business enterprises in China. The guide provides valuable support to accountants and professionals when comparing the new standards adopted in China with the corresponding principles under IAS/IFRS and appraising potential outcomes."
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Financial Accounting Standards Board (FASB)"The collective mission of the FASB, the Governmental Accounting Standards Board (GASB) and the Financial Accounting Foundation (FAF) is to establish and improve financial accounting and reporting standards to provide useful information to investors and other users of financial reports and educate stakeholders on how to most effectively understand and implement those standards."
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FASB Original Pronouncements (1994-2007)v. 1. FASB Statements of standards--v. 2. AICPA Pronouncements, FASB Interpretations, FASB Concepts statements, FASB Technical Bulletins
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Governmental Accounting Standards Board (GASB)"The GASB standards are recognized as authoritative by state and local governments, state Boards of Accountancy, and the American Institute of CPAs (AICPA)."
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IFRS unaccompanied Standards"The IFRS Foundation offers free access to the current year's consolidated unaccompanied English language Standards and official Interpretations (this includes IFRS, IAS*, IFRIC and SIC*). 'Unaccompanied' means without the Implementation Guidance and the Basis for Conclusions."
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Miller GAAS GuideCall Number: UCF Main Library Reference - 2nd Floor -- HF5667.M514"A comprehensive restatement of generally accepted auditing standards."
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Public Company Accounting Oversight Board (PBAOB)"The Public Company Accounting Oversight Board is a nonprofit corporation established by Congress to protect investors and the public interest by promoting informative, accurate, and independent audit reports and to oversee the audits of public companies and broker-dealers."
GAAP - Generally Accepted Accounting Principles
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Applying GAAP and GAASCall Number: UCF Main Library Reference - 2nd Floor -- HF5616.U5M83Comprehensive treatment of all current generally accepted accounting principles and auditing standards. Extensively illustrated with flowcharts, examples, sample entries and financial reports, this work provides clear, practical guidance through the maze of pronouncements that constitute GAAP and GAAS.
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Wiley GAAP: practical implementation guide & workbook
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"Wiley GAAP: Practical Implementation Guide and Workbook is a quick reference guide on Generally Accepted Accounting Principles and their application with easy to understand outlines of FASB standards, practical insights, case studies with solutions, illustrations, and multiple choice questions with solutions." -
Wiley GAAP for Governments 2011: Interpretation and Application of Generally Accepted Accounting Principles for State & Local Governments
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1 New Developments -- 2 History & Theory Underlying Governmental Accounting -- 3 Fund Accounting Fundamentals -- 4 General Fund & Special Revenue Funds -- 5 Capital Projects Funds -- 6 Debt Service Funds -- 7 Proprietary Funds -- 8 Fiduciary Funds -- 9 Financial Statements Prepared by Governments -- 10 The Importance of Budgets to Governments -- 11 Definition of the Reporting Entity -- 12 Cash & Investments-Valuation & Disclosures -- 13 Derivative Instruments -- 14 Capital Assets -- 15 Debt & Other Obligations -- 16 Landfill Closure & Postclosure Care Costs -- 17 Postemployment Benefits-Pension & Other -- 18 Compensated Absences -- 19 Accounting for Leases -- 20 Nonexchange Transactions -- 21 Risk Financing & Insurance-Related Activities/Public Entity Risk Pools -- 22 Pension & OPEB Plan Financial Statements -- 23 Educational & Other Governmental Entities -- Appendix: Disclosure Checklist -
Wiley Not-for-Profit GAAP 2015: interpretation & application of generally accepted accounting principles
Call Number: UCF ONLINE General Collection -- HF5686.N56 L37 2015
