Accounting Resources

Accounting Standards and Interpretations

U.S. Standards

The primary sources of US accounting and financial reporting standards are several agencies and organizations including the American Institute of Certified Public Accountants, the Financial Accounting Standards Board, the Governmental Accounting Standards Board, the Public Company Accounting Oversight Board and the Securities & Exchange Commission.

American Institute of Certified Public Accountants (AICPA): The AICPA is the national professional organization for all certified public accountants. AICPA issues professional standards for accounting and auditing. Statements on Auditing Standards (SAS) are available online, but other standards are online as summaries only. Select Professional Resources/Accounting and Auditing from the menu to locate the auditing standards.
http://www.aicpa.org/index.htm
AICPA Professional Standards.: Ref HF 5667 .A43
Financial Accounting Standards Board (FASB): Most pronouncements from the Financial Accounting Standards Board including Statements, Interpretations, Technical Bulletins and Statements of Financial Accounting Concepts are available online. The online version includes information on the status of the standard and provides links to the standards as amended and as originally issued. FASB is also working with the International Accounting Standards Board on a number of projects. Monitor the progress of these projects by reviewing the FASB-International link. FASB Staff Positions (FSP) and Emerging Issues (EITF) are also online.
http://www.fasb.org
Accounting Standards. Original Pronouncements: This set includes the statements of accounting standards issued by FASB in addition to some materials issued by AICPA.
Ref HF 5616 .U5 A3646
Accounting Standards. Current Text: The Current Text integrates accounting and reporting standards according to subject areas. Volume 1: General Standards and Volume 2: Industry Standards.
Ref HF 5616.U5 A35
Accounting Standards. Statements and Interpretations: FASB statements and interpretations in pamphlet form.
Ref HF 5601 .F46
Emerging Issues Task Force (EITF): EITF Abstracts are available online. The full-text of the EITF document is also included unless the issue has been resolved by a subsequent FASB statement.
http://www.fasb.org/eitf/about_eitf.shtml
Governmental Accounting Standards Board (GASB): Summaries of the government accounting standards are available on the GASB website. Proposed GASB standards (exposure drafts) are available online.
http://www.gasb.org/
Public Company Accounting Oversight Board (PCAOB): Created by the Sarbanes-Oxley Act of 2002, this non-profit corporation oversees the auditors of public companies. The PCAOB standards are available online.
http://www.pcaob.com
Securities & Exchange Commission (SEC): The SEC issues proposed and final rules and regulations related to financial reporting. These documents are available online.
http://www.sec.gov

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International Standards

International Accounting Standards Board (IASB): The International Accounting Standards Boards issues international financial reporting standards (IFRS) and international accounting standards (IAS). Summaries of these standards can be found on the IASB webpage.
http://www.iasb.org
Accounting Standards Board (UK): http://www.frc.org.uk/asb/technical/standards/accounting.cfm
Accounting Standards Board (Canada): http://www.acsbcanada.org/index.cfm/ci_id/185/la_id/1.htm

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Corporate Documents and Financial Statements

U.S. Reports: Corporate annual reports and SEC filings are often found on company webpages under links for "investor relations" such as www.johnsonandjohnson.com or www.ibm.com.
Securities & Exchange Commission: Companies file a variety of documents with the Securities & Exchange Commission. These documents are available through the EDGAR database. These documents include 10-K and registration statements, Schedule 14A (proxy statements) and other required filings.
http://www.sec.gov
Canadian Securities Administration: SEDAR (System for Electronic Data Analysis and Retrieval)
http://www.sedar.com/homepage_en.htm
CAROL: Provides a selection of annual reports from the UK and around the world. This databases is free but requires registration.
http://www.carol.co.uk/

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Databases

ABI/Inform Complete: ABI is a comprehensive database providing indexing and abstracts for over 1000 business periodicals for information on accounting, advertising, marketing, economics, human resources, finance, taxation, computers, and more. Many of the articles are full-text.
Business Source Premier: The Business Source Premier database provides broad access to the business literature including journals and trade publications in accounting. Many of the articles indexed are available full-text. Articles about specific financial standards can also be found by searching for the standard by number such as FAS 133, FIN 48 or IAS 12. This may not locate all the articles on a specific topic but will identify those that deal with a particular standard. Both Business Source Premier and ABI can be searched in this manner.
CCH Tax Research Network: Federal and state tax codes, regulations, cases and commentary are available in this database. CCH also includes a GAAP Guide as a federal tax practice aid.
Lexis-Nexis Academic: Lexis-Nexis Academic provides full-text of news, law reviews and federal and state statutes and case law. This would be an excellent source for a legal discussion of Sarbanes-Oxley or to search for articles on accounting issues in newspapers worldwide.

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Dictionaries and Handbooks

Accounting Dictionary - Financial Glossary (from Ventureline.com): http://www.ventureline.com/glossary.htm
Investor Words http://www.investorwords.com/: http://www.investorwords.com/

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Organizations and Associations

Accounting associations list from the AICPA: http://www.aicpa.org/yellow/ypaass.htm
American Accounting Association: http://aaahq.org/
American Institute of Certified Public Accountants: http://www.aicpa.org/
Chartered Accountants of Canada: http://www.cica.ca/
Financial Accounting Standards Board: http://www.fasb.org/
Institute of Internal Auditors: http://www.theiia.org/
Institute of Managerial Accountants: http://www.imanet.org/
International Accounting Standards Board: http://www.iasb.org.uk/
National Association of State Boards of Accounting: http://www.nasba.org/nasbaweb/NASBAWeb.nsf/WPHP?OpenForm
New Jersey Society of Certified Public Accountants: http://www.njscpa.org/
New Jersey State Board of Accountancy: http://www.state.nj.us/oag/ca/accountancy/acc2.htm
Rutgers Accounting Web: Hosted by the Rutgers University Accounting Department. Find links to accounting associations, accounting firms, accounting resources.
http://accounting.rutgers.edu/
Young CPA Network: http://www.aicpa.org/YoungCPANetwork/

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Web/Internet Resources for Accounting

Big 4 and Other Accounting Firms (from the AAA): http://aaahq.org/links/display_links.cfm?catID=17
Digital Accounting Collection: http://umiss.lib.olemiss.edu:82/screens/dacopac.html
Management and Accounting Web: Developed by James R. Martin, Prof. Emeritus, University of South Florida
http://maaw.info/
Rutgers Accounting Web: http://accounting.rutgers.edu/
Sarbanes-Oxley: http://www.sarbanes-oxley.com/
SmartPros Accounting: A commercial site with plenty of interesting free information and some special links for students.
http://accounting.smartpros.com/
Tax and Accounting Sites: http://www.taxsites.com/

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Accounting Journals

Most of the following accounting journals are available online through the Cheng Library webpage. Please check the list of Journals & Periodicals for an alphabetical list of all journals. It is recommended that you begin your research project with an article database such as ABI or Business Source Premier.

Accounting Horizons

Accounting, Organizations and Society

Accounting Review

Accounting Technology

Auditing

Contemporary Accounting Research

CPA Journal

GAA Accounting (A new online journal from the Global Accounting Alliance)

International Journal of Accounting

Journal of Accountancy

Journal of Accounting & Economics

Journal of Accounting Research

Journal of International Accounting, Auditing and Taxation

Practical Accountant

Strategic Finance

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Accounting Research Guides

The following documents are in the Adobe Acrobat Portable Document Format (PDF) files. PDF files are scanned reproductions of original documents that can be viewed and printed using the Adobe Acrobat Reader software, which is available as a free download from Adobe.