AICPA RESOURCE is a powerful online research tool that gives you access to the most comprehensive, up-to-date accounting and auditing information available anywhere—all linked and cross-referenced for easy information retrieval. Through this online subscription to the AICPA Complete 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 Accounting Standards Codification™ on AICPA RESOURCE: Accounting & Auditing Literature is comprised of the FASB Accounting Standards Codification™ (ASC). On July 1, 2009 FASB launched the FASB ASC as the single source of authoritative nongovernmental U.S. generally accepted accounting principles (GAAP). FASB ASC significantly changes the structure and hierarchy of accounting and reporting standards into a topically organized format.
While working in FASB ASC on your Resource Online subscription, you will be able to:
- Perform a full-text search
- Browse by topic
- Access a cross reference report that identifies where legacy material is now located
- Use the Go To function to jump to an exact topic, subtopic, and section
- View the source of the codified content
- Join sections and subsections
- Access an archive function of previous versions of the content
- See all FASB ASC content that links to a given paragraph