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.
New User? Sign up by following these easy steps:
Want to Renew?
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, 2021.
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.
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:
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
AAA: Mary Beth Gripshover, 941-556-4116, Marybeth.Gripshover@aaahq.org