LibGuides: ACCT 1301: Fundamentals of Financial Accounting: Best Bets

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Financial Accounting Standards Board
Designated organization in the private sector for establishing standards of financial accounting that govern the preparation of financial reports by nongovernmental organizations. Those standards are officially recognized as authoritative by the Securities and Exchange Commission (SEC) and the American Institute of Certified Public Accountants.
FASB (American Accounting Association access)
The professional version of the FASB Codification, this has more sophisticated search features than the free version. You will need the site logon information from your professor.

COSO (requires separate login) This link opens in a new window
The COSO Internal Control-Integrated Framework and Compendium Bundle is used to establish internal control, evaluate risk and guide fraud deterrence. Access limited to currently enrolled students in accounting classes; see your professor for login information.