How do I access FASB codification?
The Professional View of the FASB Accounting Standards Codification® is available to accounting program faculty and students through the Academic Accounting Access program administered by the American Accounting Association (AAA). A nominal fee is assessed to academic institutions by the AAA.
Is FASB free?
The Financial Accounting Foundation, through a special program with the American Accounting Association—Academic Access, will provide free access to the Professional View of the FASB Codification for faculty and students of accounting programs at post-secondary educational institutions.
How do I access GAAP?
The Financial Accounting Standards Board (FASB) provides free online access to the Accounting Standards Codification and is the only authoritative source for US GAAP. A four volume printed set of the Accounting Standards Codification is also available to consult in the library collection.
What is the FASB ASC?
The FASB Accounting Standards Codification® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied to nongovernmental entities. The Codification is effective for interim and annual periods ending after September 15, 2009.
What is the purpose of the American Accounting Association?
The American Accounting Association (AAA) is an organization that supports accounting education, research, and practice. The American Accounting Association is the primary professional association for accounting academics in the United States.
What are the major scholarly organizations for accounting?
Here are 10 professional associations for accountants that you should consider:
- American Institute of CPAs. ...
- American Accounting Association. ...
- National Society of Accountants. ...
- Institute of Management Accountants. ...
- Beta Alpha Psi (Student Organization) ...
- American Association of Finance & Accounting.
What is accounting based on AAA?
In 1966, the American Accounting Association (AAA) defined accounting as 'the process of identifying, measuring and communicating economic information to permit informed judgments and decisions by users of information'.
How many members are in the American Accounting Association?
If you are not currently a member of the Auditing Section, the Section's Executive Committee, on behalf of our over 1,500 members from throughout the world, extends a warm invitation for you to join us in our mission to improve the theory and the practice of auditing.