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This collection includes the frontispieces of 16th- and 17th-century accounting texts; cartoons and illustrations from 19th- and early 20th-century books, logos, and mastheads; and photographs from early organizational meetings, early journals and books. It also includes pages of the Accounting Historians Journal and Accounting Historians Notebook.
AICPA professional standards: Code of professional conduct and bylaws as of April 1, 1999 full-text: 2000: June 1: AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2000 full-text: 2001: June 1: AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2001 full-text: 2002: June 1
The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and Accounting Guide. The ASC is published by the Financial Accounting Standards Board , and access to the ASC is free through the Basic View on the FASB web site.
The International Ethics Standards Board for Accountants (IESBA) develops and promotes the International Code of Ethics for Professional Accountants (including International Independence Standards). The IESBA also supports debate on issues related to accounting ethics and auditor independence.
Accounting Standards Committee of Germany (ASCG, in German: DRSC) [4] India. National Advisory Committee on Accounting Standards with the aide and advice of Institute of Chartered Accountants of India and Institute of Cost Accountants of India; Iran. Accounting Standards Board [5] Malaysia. Malaysian Accounting Standards Board [6] Malta ...
The Codification of Statements on Auditing Standards is generally issued in January, and the U.S. Auditing Standards is issued as part of the AICPA Professional Standards in June of each year. The current U.S. Auditing Standards are available at the AICPA's Web site.
The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation. [2]
Audit and Accounting Guidelines, which summarizes the accounting practices of specific industries (e.g. casinos, colleges, and airlines) and provides specific guidance on matters not addressed by FASB or the Governmental Accounting Standards Board (GASB).