The Financial Accounting Resource Center™ is a comprehensive research service that provides the full text of standards, the latest news from the Accounting Policy & Practice Report®, expert analysis, succinct guidance in Fast Answers, and section-by-section explanations of the FASB Codification in the U.S. GAAP Navigator.


Expert News & Commentary

Stay current on new accounting and auditing developments with exclusive news and commentary from expert practitioners and editors.

Trusted Analysis

Experts provide practical answers to topics covered within the FASB Codification, including shortcuts to relevant ASC citations and links to summaries and analysis. Leading accounting practitioners produce the Accounting Policy & Practice Portfolios®, which provide practical “how-to” guidance for understanding, developing, and implementing accounting strategies.

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Powerful Research Features

Access standards and regulations for FASB, PCAOB, SEC, AICP, GASB, and IASB in order to stay up to date on reforms and changes. Find answers to common accounting questions using more than 2,800 plain-English explanations of topics covered in the FASB Codification. Coverage includes: U.S. GAAP topics, including leasing, debt, consolidation, intangible assets and much more. Utilize the U.S. GAAP Navigator for easily accessible, comprehensive summaries and analysis of accounting rules.

What's Available

Practice Tools
  • SEC Filings Lookup Tool with custom email alerts
  • Accounting Standards Tracker with the latest FASB, AICPA, GASB, SEC, and PCAOB updates
  • Checklist Tool with U.S. GAAP, auditing, and SEC 10-K and 10Q checklists
  • FASB Cross-reference Tool
  • Official Actions from Standard Setters
  • Financial Restatements reported to the SEC
  • Calendar of upcoming events

Topics Covered

Standards and Regulations
  • PCAOB -- current Standards, Superseded Standards, Rules of the Board, Enforcement, News Releases, and Speeches and Statements.
  • SEC -- Securities Statutes, Regulations, Sarbanes-Oxley Act of 2002, Dodd-Frank Act of 2010 (as enacted), and guidance from the SEC, such as SEC Rules and Releases, as well as SEC Staff Interpretations.
  • AICPA -- full text of Professional Standards, Technical Practice Aids, and Audit and Accounting Guides, plus Audit Risk Alerts.
  • FASB -- full text of Codification, Concept Statements, pre-codified FASB material, and more
  • GASB -- GASB Statements, GASB Interpretations, GASB Technical Bulletins, GASB Concepts Statements, Exposure Drafts (proposed GASB activity), and more
  • IASB -- International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), International Financial Reporting Interpretations Committee (IFRIC), and Standing Interpretations Committee (SIC)
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