American Accounting Association

FAF and AAA Joint Offer to Provide FASB Codification and
GARS Online
to Accounting Faculty and Students

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Frequently Asked Questions

Academic Accounting Access to the FASB Accounting Standards Codification® Professional View and Governmental Accounting Research System™ Benefits Professors and Students Alike

In August 2009 as part of its educational mission, the Financial Accounting Foundation (FAF), in a joint initiative with the American Accounting Association (AAA), began providing the online FASB Accounting Standards Codification® Professional View (the Codification) to faculty and students in accounting programs at post-secondary academic institutions. The program, Academic Accounting Access, has achieved great success since then and includes over 1025 U.S. and 80 foreign academic institutions with 34,000 average monthly logins.

GASB Governmental Accounting Research System™Online

And now in 2013, we are pleased to be able to offer at no additional cost to FASB Codification subscribers a new, online platform for the Governmental Accounting Research System™ (GARS Online) made available by the FAF. Previously available only on CD-ROM, GARS Online provides efficient, effective, and easy access to all U.S. Generally Accepted Accounting Principles (GAAP) and related literature for state and local governments. The online platform will offer access to:

  • Original Pronouncements—Governmental Accounting and Financial Reporting Standards, including GASB Statements, Concepts Statements, Technical Bulletins, and Interpretations, with NCGA pronouncements and selected AICPA materials.
  • Codification of Governmental Accounting Standards and Financial Reporting Standards, an integration of currently effective accounting and reporting standards for state and local governments, topically organized within four parts—General Principles, Financial Reporting, Specific Balance Sheet and Operating Statement Items, and Stand-alone Reporting—Specialized Units and Activities.
  • Comprehensive Implementation Guide—Questions and Answers,a compilation of questions and answers and illustrative material developed to assist financial statement preparers and attestors in the implementation and application of selected GASB pronouncements.
  • Topical Index,a cross-reference to currently effective guidance in documents included in the Original Pronouncements, sections of the Codification, and questions in the Comprehensive Implementation Guide.

FASB Accounting Standards Codification®

The official source of authoritative, nongovernmental U.S. generally accepted accounting principles (U.S. GAAP) since 2009, the Codification is the result of a major 5-year project involving the FASB, the Financial Accounting Foundation (FAF), the oversight and administrative body of the FASB, and their consultants, along with hundreds of stakeholders that contributed to its completion. The Codification does not change U.S. GAAP; rather, it reorganizes thousands of pronouncements issued by the FASB, the AICPA, and other standards-setting bodies into roughly 90 accounting topics, displaying all topics using a consistent structure. It also includes relevant Securities and Exchange Commission (SEC) guidance that follows the same topical structure in separate sections in the Codification.

The FASB and the FAF believe that understanding the Codification and how to use it is of critical importance to accounting professionals. It is also critical that accounting students learn how to use the Codification for more efficient and better understanding of authoritative accounting literature.

And now with access to GARS Online for FASB Academic Access subscribers, the GASB expects that the new online platform will offer the same benefits to accounting faculty and students by reducing the amount of time and effort needed to research state and local governmental accounting and financial reporting standards.

Organizational Contacts
FAF: Christine L. Klimek, 203-956-3459,
AAA: 941-556-4132,

AAA Academic Accounting Access
The AAA will provide direct services to accounting departments through its Academic Accounting Access program; issuing authentication credentials for faculty and students through Registered Accounting Programs, at a low annual institutional fee of $250.

This Academic Access program is available to accounting programs worldwide. Access to the FASB Codification and GARS Online will expire each year at the end of August. This program is NOT available for academic library subscriptions.


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Registered Users — Go Directly to Login

Enroll for Academic Access
Enroll for Academic Accounting Access as a Registered Accounting Program