Accountng regulation have changed over time. The AICPA has "Codified" the former FASB and related
APB or other rules. It is best to look things up and be sure be prepared
and gain the insight needed how these items could affect earnings, equity and
collateral.
Accounting Links
Accountants World
AICPA
CCH
Electronic Accountant
Federal Acquisition Regulations (FAR and DFAR)
Practitioners Publishing Company
State Tax Code Links
TRAC (IRS activity tracker)
US Tax Code