AICPA RESOURCE is an electronic research tool combines the power and speed of the Web with comprehensive accounting and auditing literature. Through this online subscription to the AICPA Library, you'll get:
- Robust search engine — helps you narrow down your research to find your results quickly
- Links between titles — no need to search for the related information, AICPA RESOURCE links all of the relevant materials for quick access and answers
- Improved document referencing — more easily identify your location in the literature
- Quick Find — separates the literature by document type or subject matter so you can browse the materials
- Timely updates — new standards and conforming changes are added to keep you current with all of the authoritative guidance
AICPA Library on AICPA RESOURCE: Accounting & Auditing Literature includes the following:
- AICPA Professional Standards
- AICPA Technical Practice Aids
- AICPA Audit & Accounting Manual
- PCAOB Standards & Related Rules
- Accounting Trends & Techniques
- All current AICPA Audit and Accounting Guides
- All current Audit Risk Alerts
- All current Checklists and Illustrative Financial Statements
FASB Library on AICPA RESOURCE: Accounting & Auditing Literature includes the following:
- Original Pronouncements: Includes the following FASB and AICPA pronouncements (including totally superseded pronouncements): FASB Statements, Interpretations, Technical Bulletins, and Concepts Statements; ARBs 43-51; APB Opinions and Statements; and AICPA Accounting Interpretations and Terminology Bulletins.
- Original Pronouncements, As Amended, including Implementation Guides and FASB Staff Positions: Contains all currently effective AICPA and FASB pronouncements as they have been amended. In this format all pronouncements that have been amended by subsequent pronouncements reflect those amendments. Also contains staff Special Reports and other published implementation guidance on various FASB Statements, as well as FASB Staff Positions issued on various FASB pronouncements and EITF Issues.
- Current Text: Contains the General Standards, Industry Standards, and the Current Text sections that have been superseded but are still applicable due to a significantly delayed effective date.
- EITF Abstracts: Includes the full text of each abstract for every issue discussed by the Emerging Issues Task Force since 1984.
- Comprehensive Topical Index: The combined topical index for the Amended, Current Text, and EITF infobases.
- Derivatives Codification: Provided as an aid to implementing FASB Statement 133 which presents Statement 133 as amended through May 2003, including amendments from Statements 137, 138 and 149. It also includes the full text of issues related to the implementation of Statement 133 that were discussed by the Derivatives Implementation Group and cleared by the FASB prior to February 10, 2004.
GASB Library on AICPA RESOURCE: Accounting & Auditing Literature includes the following:
- Original Pronouncements
GASB Statements, Interpretations, Technical Bulletins, Concepts Statements; NCGA Statements, Interpretations, Concepts Statement; selected AICPA Statements of Position.
- Codification of Governmental Accounting and Financial Reporting Standards
Integration of financial accounting and reporting standards arranged by topic.
- Implementation Guides
Questions and answers pertaining to selected GASB Statements.
- Comprehensive Topical Index
Discounted Firm Subscriptions
Multi-user subscriptions are available for the AICPA Library. Please note: A single-user subscription will not offer the benefits of multi-user access. It is intended to be accessed and used by one individual (the purchaser). To obtain the benefits of a multi-user subscription, a minimum purchase of two users is required.
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