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  FASB GAAP Codification [Details]

Register for access to the Basic view of FASB standards codification effective Sept 2009.

  FASB Accounting Standards Codification Professional View [Details]

Student access to the professional view with enhanced search and cross reference features in managed by the Accounting Dept. Contact Linda Hauck (linda.hauck@villanova.edu or 484-685-6759) for the student user name and password. "The Codification is the single source of authoritative nongovernmental U.S. generally accepted accounting principles (US GAAP). The Codification is effective for interim and annual periods ending after September 15, 2009. All previous level (a)-(d) US GAAP standards issued by a standard setter are superseded. Level (a)-(d) US GAAP refers to the previous accounting hierarchy. All other accounting literature not included in the Codification is nonauthoritative."

  FASB [Details]

Offers the full text precodification standards: FASB Staff Positions (FSPs), Emerging Issues Task Force (EITF), FASB Pronouncements including Statements of Accounting Standards (FAS), Statements of Financial Accounting Concepts (CON), FASB Interpretations (FIN), and FASB Technical Bulletins (FTB).

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  AICPA [Details]

Professional Resources tab provides links to the text of AICPA accounting and auditing standards as well as a wealth of additional professional information.

  Current Text REF HF5616.U6 C87 2006 [Details]

Topical arrangement of general and industry standards.

  GASB [Details]

Summary and status of GASB Statements, Concept Statements and Interpretations with full text of Exposure Drafts for comment.

  IASB [Details]

Provides summaries of International Financial Reporting Standards.

  Lexis Nexis Academic [Details]

Provides full-text access to a wide range of news (national, international, regional, business, legal, and foreign language), business (company financial news and information, accounting, auditing & tax information, industry and market news), and legal (law reviews, federal case law, state legal research) sources. It also features news transcripts, the U.S. Code, Constitution & Court rules, state and country profiles, medical abstracts, and reference & directory sources.

  Original Pronouncements REF HF5616.U5 F537 [Details]

Contains the amended text of the following accounting standards as of June 1, 2006: FASB Statements (FAS), Accounting Research Bulletins (ARB), Accounting principles Board opinions (APB), AICPA Accounting interpretations (AIN), FASB Interpretations (FIN), FASB technical Bulletins (FTB), FASB Staff Positions (FSB), FASB concepts Statements (CON)

  Public Company Accounting Oversight Board [Details]

"The PCAOB is a private sector, non-profit corporation, created by the Sarbanes-Oxley Act of 2002 to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair and independant audit reports."

  SEC [Details]

Securities & Exchange Commission accounting releases include Staff Accounting Bulletins on disclosure for public companies, Accounting and Auditing Enforcement Releases (also called Litigation Releases).