LibGuides: ACCT 1301: Fundamentals of Financial Accounting: Useful Websites

Resources for the accounting profession

Financial Accounting Standards Board
"...has been the 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.
American Institute of Certified Public Accountants (AICPA)
One of the major professional associations

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.
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Accounting Firms

How-to sites

These sites frequently appear in Google search results on accounting topics. They offer free guidance from the perspective of one or a few accounting professionals and are not officially recognized authorities. They may be useful for preliminary research by giving definitions or simplified overviews of accounting practices and standards.