Look up the standards and rules for financial reporting in Accounting Research Manager (from CCH). This database provides access to the authoritative literature from all of the bodies listed and linked below.
It also provides analysis and interpretation (written by CCH editorial staff) of the material originating from these bodies.
For the field of accounting, how are the standards decided upon?
Below are some notes and links to information on the processes in the main organizations, or bodies, that produce rules and standards for the accounting field.