The Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC), and the International Accounting Standards Board (IASB) work together to create new and amend older standards in order to establish and maintain a common language for communicating financial information.
Some of the older standards can be found in print in the O'Neill Library. Check the library catalog by searching for the authorizing body i.e Financial Accounting Standards Board.
