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  2. AICPA Statements of Position - Wikipedia

    en.wikipedia.org/wiki/AICPA_Statements_of_Position

    Accounting principles and reporting practices for certain nonprofit organizations full-text: 1978 December 31 79-1: Accounting for municipal bond funds; proposal to the Financial Accounting Standards Board to amend AICPA industry audit guide, Audits of investment companies full-text: 1979 January 15 79-2: Accounting by cable television ...

  3. Sustainability Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Sustainability_Accounting...

    The Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers [1] to develop sustainability accounting standards. Investors, lenders, insurance underwriters, and other providers of financial capital are increasingly attuned to the impact of environmental, social, and governance (ESG) factors on the financial performance of companies, driving ...

  4. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    All existing accounting standards documents are superseded as described in FASB Statement No. 168, The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles. All other accounting literature not included in the Codification is non-authoritative.

  5. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" full-text: January 1992 70: Service Organizations full-text: April 1992 71: Interim Financial Information full-text: May 1992 72: Letters for Underwriters and Certain Other Requesting Parties full-text: February 1993 73: Using the Work of a Specialist ...

  6. List of accountancy bodies - Wikipedia

    en.wikipedia.org/wiki/List_of_accountancy_bodies

    Accounting standard setting bodies are national or international organisations that have been delegated responsibility for setting Generally Accepted Accounting Principles by statute in a country or jurisdiction. International The International Accounting Standards Board issues IFRS

  7. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    ] U.S. accounting firms are opposed to convergence because of the familiarity of GAAP, the unfamiliarity with international accounting principles, and other countries' accounting systems. U.S. firms and other CPAs have been reluctant to adapt and learn a new accounting system, and believe that IFRS lacks guidance compared to the GAAP.

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    Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!

  9. Accounting Standards Codification - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standards...

    The codification allows a free basic view or paid professional view to the public. The professional view requires an annual subscription up to $940 depending on concurrent users. [3] Discounts may apply to multiple concurrent users. [4] The codification is used by accounting and reporting professionals, analysts and investors.