These annual guides bring together in one subject-classified narrative all the formally promulgated and many of the informal standards, practices, and procedures currently in use.
U.S. Master GAAP Guide (Database - ASU access only)
U.S. Master Tax Guide (Database - ASU access only)
WG&L GAAP Practice Manual (Database - ASU access only)
Wiley GAAP (Database - ASU access only)
Wiley GAAP for Governments (Database - ASU access only)
Miller GAAS Guide (Print serial prior to 2005)
Wiley Practioner's Guide to GAAS (Database - ASU access only)
The main source of information on current standards and guidelines for accounting and auditing is the Checkpoint database cited below.
The "Additional Sources" listed separately for Accounting and Auditing are useful for specialized information and for historical research since the Checkpoint database does not always include superseded standards and guidelines.
|1||Dec||' 62||11||Feb||' 68||21||Nov||' 71|
|2||Feb||' 63||12||Feb||' 68||22||Jun||' 72|
|3||Nov||' 63||13||May||' 69||23||Jul||' 72|
|4||May||' 64||14||May||' 69||24||Jul||' 72|
|5||Nov||' 64||15||Jul||' 69||25||Jan||' 73|
|6||Nov||' 65||16||Oct||' 70||26||Feb||' 73|
|7||Jul||' 66||17||Oct||' 70||27||Feb||' 73|
|8||Jan||' 67||18||Jun||' 71||28||Sep||' 73|
|9||Feb||' 67||19||Jun||' 71||29||Sep||' 73|
|10||Feb||' 67||20||Oct||' 71|
Outlines the unique accounting and business practices prevalent within a particular specialty industry segment.
Management Advisory Services: Guideline Series
Print serial: HF5657 .M23 High Density Collection (print ended in 1977)
Serves as a guideline to administering management advisory services practices. The guidelines are endorsed by the Management Advisory Services Executive Committee of the AICPA but are not an official position of the institute.
Statement on Auditing Standards
Print serial: HF5667 .A2 A5x Hayden Journals and High Density Collection (print ended in 2009)
Consists of individual standards in the form in which they were originally issued by the AICPA. When copies are missing, an alternative source is the Journal of Accountancy which has a policy of reprinting newly issued standards.
Statement on Standards for Attestation Engagements
Print serial: HF5601 .A45x Hayden High Density Collection (print ended in 1993)
Establishes broad guidelines for attest services which go beyond the traditional ones provided by auditors in certifying their acceptance of historical financial statements.