Research Guides: Accounting: Accounting and Auditing Standards

Accounting and Auditing Standards

Accounting and Auditing Standards

ARM (Accounting Research Manager) includes the following: Accounting standards; AICPA Publications; Auditing standards; EITF available; IASP standards; Internal Controls; FASB Accounting Standards and Original Pronouncements; SEC Materials

Accounting Research Manager (ARM)
Accounting Research Manager from CCH covers accounting standards including FASB¸ AICPA¸ EITF and IASB. AICPA publications includes: Statement of Position¸ Audit and Accounting Guides¸ Practice Bulletins¸ Accounting Interpretations¸ Issues Papers and Related proposal-stage literature. It also covers SEC content including Regulations S-X¸ S-K¸ forms 10-k¸ 10-q¸ SAB's¸ Sarbanes-Oxley¸ PCAOB¸ Regulation S-B.. ARM also includes IASB materials. Also covers Auditing standards including: AICPA¸ PCAOB¸ and OMB. Government includes: GASB¸ GAO and OMB.
Coverage: 1963 - present

FASB Exposure Documents
Exposure documents can be download from the FASB site.

Associations and Organizations

Databases

Accounting, Tax and Banking Collection
1991 - present. Accounting and Tax includes Scholarly journals, including all journals from the American Accounting Association, Accounting, tax management, and auditing trade publications from top publishers such as CCH, Aspen, Thompson Professional and Regulatory Services, Source Media, Tax Management Inc., and Euromoney, AICPA publications, Tax law and financial law publications from notable sources such as the American Bar Association and American Law Institute, Global accounting and tax journals from the UK, Canada, Australia, France, Spain, Ireland and more, Financial advising, governance, and risk management publications from Incisive Media, CFA Institute, and Association for Financial Counseling and Planning. The database also includes Over 1,500 accounting dissertations, more than 7,800 Working Papers from SSRN (Social Science Research Network) and Select conference proceedings for accounting
Accounting Research Manager (ARM)
1963 - present. Accounting Research Manger from CCH covers accounting standards including FASB, AICPA, EITF and IASB. AICPA publications includes: Statement of Position, Audit and Accounting Guides, Practice Bulletins, Accounting Interpretations, Issues Papers and Related proposal-stage literature. It also covers SEC content including Regulations S-X, S-K, forms 10-k, 10-q, SAB's, Sarbanes-Oxley, PCAOB, Regulation S-B.. ARM also includes IASB materials. Also covers Auditing standards including: AICPA, PCAOB, and OMB. Government includes: GASB, GAO and OMB.

Bloomberg BNA Tax and Accounting Center
The Tax and Accounting Center offers a comprehensive array of analysis, news, primary sources, and practice tools covering federal, international, and state tax issues and financial accounting. The Tax and Accounting Center is organized by subject or “Practice Area,” accessible via the tabs located at the top of any of the “home” pages. Clicking the “All” tab at the far left will enable you to access all the content that is included in your subscription. Depending on your research needs, you may prefer to limit your view to the subscribed content accessible via the tabs labeled Federal Tax, State Tax, International Tax, Accounting, or Tax Practice Series. Or, you can click the “Practice Areas” tab on the far right to access content in any of the following Practice Areas: Compensation Planning; Estate Planning; Real Estate; Sales and Use Taxes; Tax-Exempt Organizations; and Transfer Pricing.

CCH Internet Tax Research Network - see VitalLaw
Capital Changes Reporter
1950 - present. Covers complete capital change histories of over 58,000 corporations and spans 100 years. Searching and browsing is available in different areas such as Capital Changes Report Summary or Corporate Capital Histories. Histories are provided that give a chronology of events such as incorporation, mergers and stock dividends
RIA Checkpoint
Current. Full text electronic version of RIA's United States Tax Reporter - includes law, regulations, cases, rulings and explanations. Includes Citator, Tax Court, Memo decisions and IRS letter rulings and memoranda.

Dictionaries/Encyclopedias

Dictionary of Accounting (Edited by Jonathan Law and Gary Owe)
With over 3,500 entries, this dictionary provides straightforward definitions of the latest financial jargon along with comprehensive coverage of financial accounting, financial reporting, management accounting, direct and indirect taxation, corporate finance, and auditing. Coverage is international, and includes worked examples of difficult concepts and feature entries on key topics.
Dictionary of Accounting (A & C Black)
This dictionary provides a basic vocabulary of terms used in accounting, from personal finance and investments to company accounts, balance sheets and stock valuations. It is ideal for students of accounting and for anyone who needs to check the meaning of an accountancy term, from people working in businesses who may not be professional accountants to translators or those for whom English is an additional language.

Directories

Audit Analytics
This data is available through our WRDS subscription. Access detailed audit information on over 1,200 accounting firms and 15,000 publicly registered companies.
AccountantsWorld Directory of Accounting professionals
Database of over 35,000 CPAs, accountants and tax preparers nationwide with full details including address, phone numbers, services offered and specializations.

International Accounting

Accounting Research Manager (ARM)
Accounting Research Manager from CCH covers accounting standards including FASB¸ AICPA¸ EITF and IASB. AICPA publications includes: Statement of Position¸ Audit and Accounting Guides¸ Practice Bulletins¸ Accounting Interpretations¸ Issues Papers and Related proposal-stage literature. It also covers SEC content including Regulations S-X¸ S-K¸ forms 10-k¸ 10-q¸ SAB's¸ Sarbanes-Oxley¸ PCAOB¸ Regulation S-B.. ARM also includes IASB materials. Also covers Auditing standards including: AICPA¸ PCAOB¸ and OMB. Government includes: GASB¸ GAO and OMB.
Coverage: 1963 - present

International Financial Reporting Standards (IFRS)
on the right side, under Standards, click on AISB. On the destination page, you will find the IFRS.
International Federation of Accountants
wide range of IFAC publications and resource materials, including international standards, adoption and implementation support materials, exposure drafts, consultation papers, newsletters, and eNews.

Nexis Uni
Nexis Uni™ features more than 15,000 news, business and legal sources
from LexisNexis®—including U.S. Supreme Court decisions dating back to
1790—with an intuitive interface that offers quick discovery across all
content types, personalization features such as Alerts and saved
searches and a collaborative workspace with shared folders and
annotated documents.

Trends and Techniques

Accounting Trends & Techniques. Langsam Library Latest Reference (Print)
Accounting Trends & Techniques is filled with current reporting techniques and methods used by the nation's top organizations. This 650-page book provides over 600 current financial reports of leading industrial, merchandising, technology and service corporations, Easy-to-use format provides answers by example — shows how a particular situation was accounted for or disclosed and examples of recent rulings. You'll also find illustrations and reports from companies presenting financial statements adopting recent rulings and standards.