ARM Accounting Standards provide summaries and guidance on of all significant accounting matters by topic. Each topic section links to specific paragraphs of all related authoritative and interpretive literature from the FASB, IASB, AICPA and Accounting Research Manager. Plus, it includes summaries of significant IAS/IFRS accounting matters which correspond to the U.S. GAAP summaries. Users can see side-by-side how U.S. GAAP treats a topic vs. how International Financial Reporting Standards treats this same topic.


  • FASB — Complete Codification as issued by the FASB, all Pre-Codification content (Statements, Interpretations, Staff Positions and more), including U.S. GAAP prior to the issuance of the FASB Codification on July 1, 2009
  • AICPA — Professional Standards, Statements of Position, Audit and Accounting Guides, Practice Bulletins, Accounting Interpretations and Issues Papers
  • EITF — Minutes and Issues Summaries
  • IASB — International Accounting Standards/International Financial Reporting Standards and SIC/IFRIC Interpretations
  • Private Company Council — Meeting minutes and issue summaries from the Private Company Council



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  • The ARM Daily News — Each day our expert staff will choose key accounting, auditing, international, regulatory (e.g., SEC) and governmental news that may affect your organization, and bring them directly to your desktop by email.
  • A Closer Look — A thought-leading whitepaper series that offers a discussion of a current hot topic in accounting or auditing. These are published several times a year.