Use this library database for access to global financial reporting and assurance literature as well as PricewaterhouseCoopers guidance. SMU users have access to contents from the International and U.S. territories only. IAS can be found under the "international" territory and U.S. GAAP & FASB under the "U.S." territory.
Below is a selection of sources. If you need financial standards of other jurisdictions, try relevant association and government sites in respective countries.
Includes all accounting standards, practices, interpretations, and guidance. The latest version of the Members' Handbook is available on the Institute of Certified Public Accountants of Singapore (ICPAS) website, click here to view. For latest updates, click here.
FASB is the designated organization in the U.S. private sector for establishing standards of financial accounting and reporting. Summaries of their standards are available on the website.
Thomson Reuters Westlaw - This is an online legal research service which provides a unique collection of legal and regulatory information by combining materials from renowned information providers such as Sweet & Maxwell, Carswell and West Group. The collection includes case law, legislation, law reviews, treaties, and directories.Take note that excessive downloading of content is strictly prohibited.
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To access non-US materials, click on International Materials before performing a search.
