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.
The Vest Pocket Guide to GAAP, 3rd
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Provides succinct answers to common GAAP questions
The Vest Pocket Guide to IFRS
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"Presenting a question-and-answer format for the most common accounting problems arising from specific IFRS topics, The Vest Pocket Guide to IFRS provides complete, easy-to-navigate coverage of all International Financial Reporting Standards (IFRSs) with concise explanations and hundreds of supporting examples."
Available to the general public (registration required).
First-time new users need to register
Look at right column, for New User Service to Professional or Basic View and fill out information requested in First time users-Order
After registering, login under Registered User
The Basic View provides free access to:
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.
Fair Value Measurement: Practical Guidance and Implementation, 3rd Edition
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