The Financial Accounting Standards Board (FASB) Accounting Standards Codification® (Codification or ASC) 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 other accounting literature not included in the Codification is nonauthoritative. See Codification Topic 105, Generally Accepted Accounting Principles, for additional details.
The Governmental Accounting Standards Board (GASB) Governmental Accounting Research System™ (GARS) provides access to all U.S. generally accepted accounting principles (GAAP) for state and local governments. It includes material from the GASB’s Codification, Original Pronouncements, and Comprehensive Implementation Guide, as well as related resources and tools.
Established in 1973, the Financial Accounting Standards Board (FASB) is the independent, private-sector, not-for-profit organization based in Norwalk, Connecticut, that establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations that follow Generally Accepted Accounting Principles (GAAP).
Tax practice areas include federal, state & local, estate planning, pension & benefits, and international tax issues. RIA’s primary materials include the IRS tax code, regulations, pending legislation, and federal tax court cases. The Tax Advisors Planning System (TAPS), the RIA Federal Tax Coordinator, the Federal Tax Handbook, and Tax Economics of Charitable Giving are here. Also includes full text journals.
Tax practice and interpretation is the focus of this professional resource.
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