Archive Library [Subscription]

The landscape of authoritative accounting guidance has changed. Do you find that you still need access to U.S. GAAP as it existed before being superseded by the release of the FASB Accounting Standards Codification™ (ASC)? If so, the AICPA now offers the Archive Library available in AICPA Online Professional Library. This archive of U.S. GAAP as it existed on June 30, 2009 preserves the hierarchical collection of accounting standards that comprised GAAP at that time. Powered by a robust search engine with links to search results, this electronic research tool gives you fast and efficient browsing.

With an online subscription to the Archive Library in AICPA Online Professional Library, you'll have Web access to pre-FASB ASC authoritative guidance for situations like financial statement restatements, litigation and forensic work, delayed assurance and attest engagements and other circumstances for which you need to understand GAAP before it was reorganized by FASB into a single codification. The Archive Library includes the following content as of June 30, 2009:

• FASB standards, including FASB interpretations, FASB staff positions, and EITFs, as originally issued and as amended
• Accounting Principles Board opinions and accounting research bulletins , as originally issued and as amended
• FASB Statements of Financial Accounting Concepts (not included in FASB ASC)
• AICPA accounting statements of position, as amended
• AICPA practice bulletins, as amended
• Incremental accounting guidance found in certain AICPA audit and accounting guides that was subsumed into FASB ASC, including the following guides –
• Airlines
• Agricultural Producers and Cooperatives
• Brokers and Dealers in Securities
• Casinos
• Common Interest Realty Associations
• Construction Contractors
• Depository and Lending Institutions
• Employee Benefit Plans
• Federal Government Contractors
• Health Care Entities
• Investment Companies
• Life and Health Insurance Entities
• Not-for-Profit Entities
• Entities with Oil and Gas Producing Activities
• Property and Liability Insurance Entities

While updating your portfolio of GAAP resources in response to the release of FASB ASC, now the authoritative source of U.S. accounting and reporting standards for nongovernmental entities, take your GAAP library to the next level. The Archive Library adds that historical content for you to rely on when applying authoritative standards in effect as of June 30, 2009.

Online Subscription > AICPA Online Professional Library.
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