Accounting and SEC
ARM Accounting Standards provides 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, SEC, PCAOB and CCH Accounting Research Manager. Users can see side-by-side how U.S. GAAP treats a topic vs. how International reporting treats this same topic.


  • FASB — Complete Codification as issued by the FASB
  • AICPA — Professional Standards, Statements of Position, Audit and Accounting Guides, Technical Questions and Answers, and Issues Papers
  • EITF — Minutes and Issues Summaries
  • IASB — International Accounting Standards/International Financial Reporting Standards and SIC/IFRIC Interpretations 
  • SEC (Securities and Exchange Commission) — SEC content you won't find in competing databases — like SEC background and interpretive materials, hot topics and literature updates. Rules, regulations and releases of the 1933 and 1934 Acts, Financial Reporting Releases, Accounting and Auditing Enforcement Releases, Staff Accounting Bulletins, Staff Legal Bulletins, Staff speeches, SEC releases of final and proposed rule changes and much more. Plus, our "SEC Practice" with its extensive interpretations and electronic links, including Sarbanes-Oxley mandated SEC proposed and final rules and our plain English summaries. We also include important tools or resources used by the SEC staff in the Division of Corporation Finance, notably its "Financial Reporting Manual" and numerous Compliance and Disclosure Interpretations.


Get regular updates with:

  • ARM Weekly Summary — Get weekly summary alerts with the most current developments in financial reporting, conveniently emailed to you at the end of each business week so that you can quickly learn of topics that could affect your company.
  • 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 — thought-leading whitepaper series that offers a discussion of a current hot topic in accounting or auditing. These are published several times a year.