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Reference and User Services Association Division of American Library Association Business Guides

BRASS Business Guide - ACCOUNTING: FASB Q & A

FASB Accounting Standards Codification & GASB Governmental Accounting Research System Online

It is helpful to know the following accounting acronyms commonly referring to reports, bulletins, and interpretations issued as part of the accounting standards process:

  • ARB - Accounting Research Bulletins
  • ABP - Accounting Principles Board Opinions
  • AIN - AICPA Accounting Interpretations
  • APS - Accounting Principles Board Statements
  • ATB - Accounting Terminology Bulletins

Issued from the FASB are:

  • Statements of Financial Accounting Standards (FAS)
  • Statements of Financial Accounting Concepts (CON)
  • Interpretations (FIN)
  • Technical Bulletins (FTB)
  • Exposure Drafts
  • Discussion Memorandums
  • Invitations to Comment
  • Research Reports 
  • Special Reports
  • FASB Report

Journal of Accountancy

EITF Abstracts (Emerging Issues Tax Force)

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