While FASB establishes standards, it does not have authority to enforce. The SEC and AICPA together provide the enforcement mechanism for GAAP.
Jenkins, E. L., & Mazza, C. R. (2014). Generally Accepted Accounting Principles. In Encyclopedia of Business and Finance (3rd ed., Vol. 1, pp. 353-355). Farmington Hills, MI: Macmillan Reference USA.
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Look at right column, for New User Service to Professional or Basic View and fill out information requested in First time users-Order
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The American Accounting Association (AAA) provides access to the Professional View of the FASB Codification and GARS Online to accounting faculty and students at colleges and universities worldwide through its Academic Accounting Access program.
FASB Accounting Standards are available to students through the Accounting Department. Contact your professor to get access to FASB standards. Not available through the Library.