Academic Accounting Access to the FASB Accounting Standards Codification® Professional
View and Governmental Accounting Research System™ Benefits Professors and
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.
Enroll your Accounting program for Academic Accounting Access Click Here
Pay the annual fee of $250 by check or credit card for access through August
2023 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 check or credit catd.
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,
"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
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
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