Research Guides: Accounting: Access Accounting Standards & Company Info

Find Accounting Standards

Accounting standards are authoritative standards for financial reporting and are the primary source of generally accepted accounting principles (GAAP). Below are links to some of the most common standards and standard-creating organizations.

Public/Private U.S. Companies:

American Institute of Certified Public Accountants (AICPA) Professional Standards
AICPA's audit standards were developed by the organization's Auditing Standards Board. The statements were recently redrafted for clarity.
Public Companies Accounting Oversight Board (PCAOB) Auditing Standards
The PCAOB established auditing and related professional practice standards for registered public accounting firms to follow in the preparation of audit reports for public companies.
Statements on Quality Control Standards (SQCSs)
Statements on Quality Control Standards (SQCSs) are issued by the ASB (an AICPA committee). Firms that are enrolled in an AICPA-approved practice-monitoring program are obligated to adhere to quality control standards established by the AICPA.
Financial Accounting Standards Board (FASB) Standards
The Financial Accounting Standards Board (FASB) Accounting Standards Codification is the single source of authoritative nongovernmental U.S. generally accepted accounting principles (US GAAP).

U.S. Governmental Organizations:

Governmental Accounting Standards Board (GASB) Standards
GASB establishes accounting and financial reporting standards for U.S. state and local governments that follow Generally Accepted Accounting Principles (GAAP).

International Companies:

International Financial Reporting Standards (IFRS)
The IASB works with the International Federation of Accountants to promote the cooperation of accounting and auditing standards globally. Financial statements for publicly traded companies in at least 90 countries are required to be prepared in accordance with the IASB's standards.
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IFRS Accounting Standards are developed by the the International Accounting Standards Board (IASB). Use these standards if you are working with international companies.

Find Company Reports/Filings

The Securities and Exchange Commission (SEC) requires public companies to file periodic financial statements and other disclosures. Accountants, finance professionals and investors rely on SEC filings to make informed decisions and learn more about a company's finances.

Here is a list of common SEC filings, which can be found in one of the databases linked below:

10-Q Quarterly Report: contains traditional financial statements and footnotes, but it also contains management discussion and analysis (MD&A). The MD&A describes the income statement and statement of cash flows fluctuations
10-K Annual Report: filed at the end of the fourth quarter. The 10-K contains the financial statements and MD&A for that particular year end, but it also contains some expanded disclosures in the various other parts of the document
8-K Changes Report: used to report material events to the shareholders
20-F Annual Report: Non-US company's (listed on one of the U.S. stock exchanges) annual report to SEC
S-1 New Issue Filing: often known as the Prospectus for an Initial Public Offering (IPO)

Source: Accounting Today

EDGAR
The EDGAR database provides free public access to corporate information, allowing you to research a public company’s financial information and operations by reviewing the filings the company makes with the SEC.

Mergent Online This link opens in a new window
Provides current profiles of U.S. and international companies. To access SEC filings, search for a company and then select "Annual Reports" or "Fillings".

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