US GAAP in full text

The Financial Accounting Standards Board (FASB) provides free online access to the Accounting Standards Codification and is the only authoritative source for US GAAP.

A four volume printed set of the Accounting Standards Codification is also available to consult in the library collection.

Updates

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 2023: Interpretation and application of Generally Accepted Accounting Principles

eBook
2023
Joanne M. Flood
Wiley

Provides explanations, illustrations and examples of all current US generally accepted accounting principles.

Exclusive Comparative international accounting

eBook
2020
Christopher Nobes, Robert B. Parker
Pearson Education Limited

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

eBook
2018
Ervin L. Black, Mark L. Zyla
Wiley

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

eBook
2017
Joanne M. Flood
Wiley

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.

eBook
2017
Richard F Larkin, Marie DiTommaso
Wiley

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.

Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

More eBooks

Guides and publications

FASB reference library

Website
FASB

The FASB reference library includes a wide range of material on the work of the FASB. A subscription is available to FASB Outlook, a quarterly newsletter designed to keep stakeholders informed about key FASB projects and activities.

US GAAP Plus (Deloitte)

Website
Deloitte

A comprehensive source of news and updates on US GAAP from Deloitte, including publications related to US GAAP, an overview of the topics in the Accounting Standards Codification and their monthly Accounting Roundup newsletter.

Terms of use

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.

Comparisons

Comparing IFRS Accounting Standards and US GAAP: Bridging the differences

Website
2023
IFRS Foundation

Overview of the key differences between US GAAP and IFRS. Chapters cover assets, liabilities, revenues and expenses, presentation, broad transactions, and significant adoption dates.

IFRS and US GAAP: Similarities and differences

Website
2022
PwC

Guide to the significant or most common differences between US GAAP and IFRS, with an assessment of the impact of differences.

IFRS compared to US GAAP

Website
2022
KPMG

Guide highlighting the key differences between IFRS and US GAAP focusing on recognition, measurement, and presentation.

US GAAP versus IFRS: The basics - February 2023

Website
2023
EY

Guide giving an overview of the common differences between US GAAP and IFRS.

Terms of use

Online articles

The ICAEW Library provides logged-in ICAEW members, ACA students and other entitled users with online access to articles from leading business, finance and management journals. To view the articles available, please log in.

Databases

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.

International Corporate Procedures (Lexis+)

This regularly updated database includes country-by-country information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from this database.

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)

Library book
2016
Financial Accounting Standards Board

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.

GAAP guide: restatement and analysis of current FASB standards, and other current FASB, EITF, and AICPA announcements

Library book
1978
CCH

The GAAP Guide from Wolters Klower presents analysis of US GAAP arranged to match the structure of the Accounting Standards Codification. The ICAEW Library holds the latest edition and previous editions back to 1979.

International trends in financial reporting under IFRS : including comparisons with US GAAP, China GAAP and India accounting standards

Library book
2013
John Wiley & Sons

This book highlights and illustrates financial statement disclosures made by listed companies operating internationally under IFRS in their published financial statements.

Tax accounting: unravelling the mystery of income taxes

Library book
2020
IBFD

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, 2023

Library book
2023
Wiley

An annual work providing guidance to assist accountants in interpreting and applying International Financial Reporting Standards with precision and consistency. It includes numerous practical examples, as well as a comparison of the key provisions of US GAAP and IFRS.

Further articles and books

View a list of articles and books in our collection on US GAAP and the Accounting Standards Codification

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.

Legacy standards

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:

Can't find what you're looking for?

The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.

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.

Explore more country resources

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Accounting by country or territory

Find resources on accounting practices and standards internationally.

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Doing business in…

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Tax by country or territory

Resources on taxation across the world, including double tax treaties and local tax guides.

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Information

Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.