The FASB Codification is the authoritative source for non-governmental Generally Accepted Accounting Principles (U.S. GAAP).
A username and password is required and will be provided by instructors in classes where FASB is used. Students may also register for free Basic View access at https://asc.fasb.org/login
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).
The current edition of Generally Accepted Accounting Principles is found in the CCH Internet Tax Research database. In order, click on Browse / + Accounting & Audit / + GAAP Library. NOTE: CCH updated their login procedures recently, if you receive a security warning you can click through. Details on adding their domain as a trusted site in your browser is available here under "Trusted Site": https://support.cch.com/kb/solution.aspx/rp8623
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.
For off-campus users: If you are using Internet Explorer, click through the security warning to accept the site. If you are using FireFox, click to accept the exception for access to the site.