Academic Accounting Access to the FASB Accounting Standards Codification® Professional View and Governmental Accounting Research System™
Benefits Professors and Students Alike
The American Accounting Association (AAA) provides access to the Professional View of the FASB Codification and GARS Online to accounting faculty and students at colleges and universities worldwide through its Academic Accounting Access program. This program is offered exclusively to accounting programs on an annual basis.
FASB News and Information
How to get access
New User? Sign up by following these easy steps:
- Enroll your Accounting program for Academic Accounting Access at this link: https://aaahq.org/Research/FASB-Enrollment
- Pay the annual fee of $250 by credit card or check for access through August 2020 to the Professional View of the FASB Codification and GARS Online.
- After you receive your school’s faculty and student passwords, sign on and begin using the databases.
Want to Renew?
- Click here to pay your school’s $250 renewal fee by credit card.
- Click here to pay your school's $250 renewal fee by check.
How it works
The Academic Accounting Access is provided through passwords to your accounting program, one for faculty use and one for student use, that expire each August. The $250 fee paid annually covers the cost of managing the program. This Academic Access program is available to accounting programs worldwide. This program is NOT available for academic library subscriptions.
New User? If you pay now, your school will have access until August 31, 2020.
"Best Practices for Using the FASB Codification and GARS Online in Your Courses" March 24, 2016 Recorded Webinar
- Click Here to view the March 24, 2016 Webinar Presentation slides (pdf)
About the 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.
About the GASB Governmental Accounting Research System™ Online
The American Accounting Association offers FASB Codification subscribers an online platform for the Governmental Accounting Research System™ (GARS Online) made available by the FAF. 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 offers 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.
About the Program
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 currently includes nearly 900 U.S. and foreign academic institutions with 34,000 average monthly logins