The Financial Accounting Standards Board (FASB) provides free online access to the Accounting Standards Codification and is the only authoritative source for US GAAP.
The FASB issues periodic Accounting Standards Updates to notify users of changes to the FASB Codification and when these will come into effect. The updates are available in PDF format in an archive arranged by year.
A separate quick reference table of effective dates for updates issued has also been provided by the FASB.
eBooks
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive
US GAAP 2025: Interpretation and application of generally accepted accounting principles
Provides explanations, illustrations and examples of all current US generally accepted accounting principles.
Exclusive
Comparative international accounting
This book explores the conceptual and contextual foundations of IFRS, contrasting them with US GAAP. It also examines international differences in IFRS practices and the accounting differences that remain between countries such as China, France, Germany and Japan. Particular attention is paid to the key issues of political lobbying, harmonisation, and the special accounting problems of multinational companies.
Exclusive
Accounting for goodwill and other intangible assets
This title looks at the treatment of goodwill and other intangibles under IFRS and US GAAP and explains common practice in valuing these assets.
Exclusive
Revenue recognition: understanding and implementing the new standard
Provides an overview of the new revenue recognition standard and step-by-step instructions for finance professionals navigating through the new model, with numerous examples along the way.
Exclusive
Not for profit US GAAP 2017: Interpretation and application of generally accepted accounting principles.
Wiley Not-for-Profit US GAAP 2017 is the essential accounting resource for not-for-profit organizations, providing quick access to the most up-to-date standards and practical tools for implementation.
As well as providing direct access to a world-class collection of books, journals and electronic resources, the ICAEW Library can search various international databases on behalf of members, ACA students and other authorised users. Our specialist databases contain jurisdiction-specific information on accounting, tax and related topics.
Articles and books in the ICAEW Library collection
Each selected book features specific accounting information on this country or territory; click on the links for more details. Alternatively,
contact us if you have a particular enquiry or need further help consulting these titles.
Accounting Standards Codification (ASC)
A four volume set of the FASB Codification published by the Financial Accounting Standards Board. The 2015-16 edition contains all of the material published in the Accounting Standards Codification as of 31 October 2015 and is intended to be used as a reference tool alongside the online codification.
Tax accounting: unravelling the mystery of income taxes
This book sets out a ten-step approach to income tax accounting, focusing primarily on the International Financial Reporting Standards (IFRSs) as the global accounting standard. It also considers US GAAP and certain local standards. The latest edition incorporates updates relating to digital services taxes, IFRIC 23, the influence of technology and new transparency initiatives, and the effects of COVID-19.
Wiley interpretation and application of International Financial Reporting Standards
Published annually between 1997 and 2023, this work sets out guidance to assist accountants in interpreting and applying International Financial Reporting Standards. It includes numerous practical examples, as well as a comparison of the key provisions of US GAAP and IFRS. The Library holds the 2023 edition and previous editions back to 1997.
To find out how you can borrow books from the Library please see our guide to borrowing books.
You can obtain copies of articles or extracts of books and reports through our document supply service.
The FASB Accounting Standards Codification was launched in July 2009 and it superseded all pre-existing non-Securities and Exchange Commission (SEC) accounting standards. See our pages on the legacy standards for information on the material we hold:
Disclaimer
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.
