Closing the GAAP: Copyright, Fair Use, and Public Access to FASB's Accounting Standards Codification

Bommarito, M. J., II (2026). Closing the GAAP: Copyright, Fair Use, and Public Access to FASB's Accounting Standards Codification. SSRN. A legal and accounting policy article arguing that the public must be able to access, preserve, share, study, and explain the complete accounting standards that U.S. law requires people and organizations to follow..