A searchable database of all U.S. Generally Accepted Accounting Principles (GAAP) and related literature for state and local governments, including original GASB Statements, Concept Statements, Technical Bulletins, and Interpretations, with NCGA pronouncements, and selected AICPA materials; a Codification that organizes currently effective accounting and reporting standards for state and local governments in to four parts: General Principles, Financial Reporting, Specific Balance Sheet and Operating Statement Items, and Stand-alone Reporting—Specialized Units and Activities; a Comprehensive Implementation Guide, and a Topical Index. (Source American Accounting Association web page)
Special Note: This resource is available only to UNC Kenan-Flagler Master of Accountancy students. Please contact Professor Tanja Snively or the Kenan-Flagler Librarian David Ernsthausen for the user name and password.
UNC Kenan-Flagler MAC users onlyhttp://aaahq.org/Research/FASB-GARS