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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. 


FASB Standards

FASB Accounting Standards can be accessed through either Free (Basic) or Professional View (subscription).


Free BASIC VIEW access to the FASB Accounting Standards Codification (ASC)

Available to the general public (registration required).

  1. First-time new users need to register

  2. 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:

  • Browsing Codification by topic
  • Limited print functionality
  • Utility to identify the location of legacy (earlier) standards.

Professional View version of FASB 

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.