Accounting and financial reporting standards are set by the Financial Accounting Standards Board (FASB).
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CAQ FASB Interpretation 48 Resource – This resource area of the Web site provides guidance and other information related to FASB Interpretation 48, Accounting for Uncertainty in Income Taxes—an interpretation of FASB Statement No. 109.
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CAQ SFAS 123R Resource – This area of the Web site provides SFAS 123R educational materials to our member firms which are centrally located all in one section. We will continually update this section of our Web site with new tools and resources, so users should be sure to bookmark this page and visit it often in the future for updates.
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CAQ Lease Accounting Resource – This area of the Web site provides guidance and articles, as well as other resources, related to FASB Statement No. 13, Accounting for Leases.
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Order the 2007-2008 FASB Original Pronouncements and Current Text- Accounting standards are compiled and published each year in two sets of bound paperback volumes. Original Pronouncements As Amended (3 Volumes) Current Text (2 Volumes)
The SEC issues Staff Accounting Bulletins that reflect the Commission staff's views and interpretations regarding accounting-related disclosure practices.
The AICPA Accounting Standards Executive Committee (AcSEC) is the senior technical committee of the AICPA authorized to set accounting standards and to speak for the Institute on accounting matters. AcSEC is composed of up to 15 volunteer members, representative of academia, analysts, industry, and both national and regional public accounting firms.
The AICPA's Professional Issues Task Force (PITF) produces Practice Alerts to provide auditors with important information to help improve the effectiveness and efficiency of their engagements and practices.
The AICPA SEC Regulations Committee meets periodically with the staff of the SEC to discuss emerging technical accounting and reporting issues relating to SEC rules and regulations.