Accounting

FASB Accounting Standards Codification

Access to full text of FASB Accounting Standards Codification

The Codification is the single source of authoritative U.S. accounting and reporting standards, other than guidance issued by the SEC.  It is now available in the UTSA subscription database -- RIA Checkpoint.

  • Access to the Codification:  After you get into RIA Checkpoint > Select “Accting, Audit & Corp. Finance” (in the “Practice Area” pull-down menu on the left side of the page) > Then choose “FASB Codification” and click "FASC Topic Title" which is on the left side of the page > Now you can get to see the “Select a topic” pull-down menu on the right side of the page > At this point you can choose one of the nine topics listed as below: 
  • FASB Codification includes nine topic categories:
    1. General Principles
    2. Presentation
    3. Assets
    4. Liabilities
    5. Equity
    6. Revenue
    7. Expenses
    8. Broad transactions
    9. Industry.

U.S. Tax Code Online

Governmental Accounting Standards Board (GASB)

Generally Accepted Accounting Principles (GAAP)