*
 |
Library Home |
|
Most Useful Resources:
|
Sections of this Guide:
Generally Accepted Accounting Practices |
See Also: |
The House of GAAP - A hierarchy of accounting standards
Abridged from Susan Klopper's Introduction to online accounting & financial research (2004, pp. 5-6). Also available online at http://business.library.emory.edu/info/accounting/gaap.html
First Floor
FASB Statements of Financial Accounting Standards (SFAS) (via FASB Website and library bookstacks)
FASB Interpretations (via FASB Website)
Pre-1973 AICPA/APB Opinions, Interpretations and Accounting Research Bulletins that have not been superseded. (via LexisNexis)
Second Floor
FASB Technical Bulletins (via FASB Website and library bookstacks)
AICPA Industry Audit and Accounting Guides (select titles in library bookstacks, mostly pre-1991; more listed on WorldCat and available via Interlibrary Loan)
AICPA Statements of Position (SOP) - (recently issued SOPs are listed on the AICPA Website, full-text of all available via LexisNexis)
Third Floor
FASB Emerging Issues Task Force (EITF) consensus position (current agenda available on FASB Website)
AICPA Practice Bulletins approved by the FASB
Fourth Floor
AICPA Accounting Interpretations (via LexisNexis)
FASB Implementation Guides in Q and A Format - now FASB Staff Positions (FSPs available via FASB Website)
Not yet cleared AICPA Statements of Position and Industry Audit and Accounting Guides
Industry practices that are widely recognized and prevalent
Fifth Floor
FASB Accounting Concepts (via FASB Website)
AICPA Accounting Principles Board Statements (via LexisNexis)
AICPA Issues Papers
Pronouncements of other professional associations or regulatory agencies
Accounting textbooks, handbooks and articles (professional literature search - see below)
Accounting and Auditing Standards
Publications and Websites of organizations that create and oversee standards in the United States.
FASB: Financial Accounting Standards Board
FASB establishes authoritative standards for the private sector in the U.S.
Succeeded Accounting Principles Board (APB) in 1973.
URL: http://www.fasb.org/
Statements of Financial Accounting Standards (SFAS or FAS)
Establishes new standards or amends those previously issued.
Standards available online at http://www.fasb.org/st/ (scroll down for numeric list)
Library bookstacks: HF 5601 .S75x
FASB Interpretations
Clarify, explain, or elaborate on FASB Statements, Accounting Research Bulletins, or APB Opinions
Available online at http://www.fasb.org/st/ (scroll down for numeric list)
FASB Technical Bulletin
Staff documents that provide guidance on implementation and practice problems.
Available online at http://www.fasb.org/st/ (scroll down for numeric list)
Library bookstacks: HF5616 .U5 F518
FASB Staff Positions (FSP)
Issues application guidance like that found in Staff Implementation Guides and Staff Announcements.
Available online at http://www.fasb.org/fasb_staff_positions / (scroll down for numeric list)
Statements of Financial Accounting Concepts
Set forth fundamentals on which future financial accounting and reporting standards will be based.
Available online at http://www.fasb.org/st/ (scroll down for numeric list)
Library bookstacks: HF5601 .S7x
Proposed Statements of Financial Accounting Standards or proposed Interpretations issued for public comment prior to adoption
Available online via http://www.fasb.org/draft/
FASB Report
Monthly newsletter that includes developments in the standard-setting process and the status of technical projects.
Library Periodicals (shelved by title) - Latest two years
AICPA: American Institute of Certified Public Accountants
The primary professional organization for Certified Public Accountants, the AICPA establishes professional standards and develops various guides and technical aids. Access to their publications is also available at their subscription Website, CPA2BIZ (https://www.cpa2biz.com/default.htm).
SOP, APB, SAS, Interpretations
Statements of Position (SOP)
Statements on Auditing Standards (SAS)
Accounting Principles Board Opinions (APB)
Accounting Principles Board Statements
Accounting Interpretations
Available via LexisNexis (Business: Accounting: Source - AICPA Publications)
AICPA professional standards. Volumes 1-2.
Looseleaf binder updated regularly.
Volume 1 - U.S. Auditing Standards & Attestation Standards.
Volume 2 - Accounting and review services, code of professional conduct, bylaws, international accounting, international auditing, consulting services, quality control, peer review, tax practice, personal financial planning, continuing education
Available in library bookstacks - HF5667 .A532x
AICPA professional standards. Volumes 3-4.
Volume 3 - International Financial Reporting System; International Accounting Standards and Interpretations
Volume 4 - International Auditing, Assurance and Ethics; Pronouncements including ISAs, IAPSs, ISREs, and ISRSs
2004 edition in library bookstacks - HF5667 .A534x
AICPA professional standards. International Volume
Reprints a portion of volume 2 of the looseleaf edition.
International accounting and auditing.
2003 edition in library bookstacks - HF5667 .A533x
Codification of statements on auditing standards
Available in library bookstacks - HF5667 .C63x
Technical practice aids
Available online via http://www.aicpa.org/Professional+Resources/Accounting+and+Auditing/Accounting+Standards/recent_tpas.htm
SEC: Securities and Exchange Commission
Government regulator that requires publicly-traded companies file regular financial reports.
URL: http://www.sec.gov/
SEC Staff Interpretations of Accounting Practices
Selected Staff Accounting Bulletins (SABs)
Staff Legal Bulletins (SLBs)
SEC Regulations
SEC Enforcement Releases, FRR, & Interpretations
Accounting and Auditing Enforcement Releases (SEC reactions to violations)
Accounting Series Releases (SEC interpretations)
FRR - SEC Financial Reporting Release
Available via LexisNexis (Business: Accounting: Source - AICPA Publications)
FASAB: Federal Accounting Standards Advisory Board
The FASAB promulgates accounting standards for the Federal Government.
Statement of Federal Financial Accounting Standards (SFFAS)
OMB: Office of Management and Budget
OMB oversees and coordinates the President's procurement, financial management, information, and regulatory policies, and supervises the administration of Executive Branch agencies.
URL: http://www.whitehouse.gov/omb/
Circular A-134: Financial Accounting Principles and Standards
M-05-26, 2005 Year-end Accounting Guidance for Disaster Relief Fund Transactions
GASB: Government Accounting Standards Board
The GASB is sets standards for state and local governments. News releases, surveys, and exposure drafts are available online. Only summary and status is available for free on the Website.
URL: http://www.gasb.org/
Statements (summaries)
Concept Statements (summaries)
Statements (summaries)
Original pronouncements, governmental accounting and financial reporting standards
Text of standards promulgated by the GASB.
2001 edition available in the library bookstacks - HJ 9801 .F57x
Generally Accepted Accounting Practices (GAAP)
GAAP publications provide a summary restatement and interpretation of the relevant standards (e.g. FASB, AICPA, GASB, etc.).
Miller GAAP
2002 edition available online via LexisNexis Academic (choose Business, Accounting, and Source: Miller GAAP)
1982 edition available in the library bookstacks: HF 5635 .M636x 1982
Miller Governmental GAAP
2002 edition available online via LexisNexis Academic (choose Business, Accounting, and Source: Miller Governmental GAAP)
1998 edition available in the library bookstacks: HJ 9801 .M54 1998
Miller GAAS (Generally Accepted Auditing Standards)
2002 edition available online via LexisNexis Academic (choose Business, Accounting, and Source: Miller GAAS)
Wiley GAAP
2002 edition available online via LexisNexis Academic (choose Business, Accounting, and Source: John Wiley Publications)
2001 edition available in the library bookstacks: HF 5616 .U6 W55 2001
Wiley Governmental GAAP
2002 edition available online via LexisNexis Academic(choose Business, Accounting, and Source: John Wiley Publications)
Wiley Not-For-Profit GAAP
2002 edition available online via LexisNexis Academic (choose Business, Accounting, and Source: John Wiley Publications)
2000 edition available in the library bookstacks: HF 5686 .N56 L37 2001
Accountant's business manual
William H. Behrenfeld, ed.
Published by the AICPA
Updated edition available in library reference: REF HF5616 .U5 B38
Accountants' Handbook
by Carmichael, Lilien, and Mellman.
Vol. 1: Financial Accounting and General Topics
Vol. 2: Specialized Industries and Special Topics
Available in the library bookstacks: HF5621 .A22 1999
Compiled by the New York State Society of Certified Public Accountants.
Available online at http://www.nysscpa.org/prof_library/guide.htm
Accounting Trends & Techniques
Published by the AICPA.
Annual survey of accounting practices.
Available in the library bookstacks: HF5681 .B2 A35
Blackwell Encyclopedic Dictionary of Accounting
Rashad Abdel-khalik, ed.
Definitions of terms and concepts accompanied by short bibliographies.
1997 edition available in library reference: REF HD30.15 .B463x
Scholarly and Professional Accounting Literature
These business research databases include the full-text of scholarly and professional accounting journals.
Index to articles in academic research journals, trade and industry publications, and the news media.
Includes the full-text for most articles listed, including peer-reviewed journals in accounting.
Search Tips: Browse Accounting and Taxation Topics
Use the Topics tab, and choose Browse the subject directory
Business & Industry
Accounting & Taxation
Search Tips: Subject searching
Use the advanced search form, and search for your topic in Citation and Abstract and for one of the following terms in Subject
Accounting & review services statements
Accounting policies
Accounting standards
AICPA statements of position
FASB statements
Financial accounting standards
GAAP
GASB statements
SEC accounting policies
Staff accounting bulletins
Statements of standard accounting practice
Accounting on Lexis-Nexis Academic Search
Available via:
1. Library home page (http://library.csustan.edu/)
2. (Under the Find: Menu) Articles in journals, magazines and newspapers
3. Business
Business section: Accounting
Choices include:
Accountants Liability (legal information on accountant liability cases
Accounting and Auditing Enforcement Release (SEC reactions to violations)
Accounting Series Releases (SEC interpretations)
Accounting Today (biweekly magazine of accounting news)
AICPA Accounting and Auditing Publications (includes the full text of all the articles from the Journal of Accountancy, Tax Adviser, CPA Letter, and the Tax Division Newsletter)
AICPA Publications (authoritative professional accounting material, includes pronouncements from the AICPA)
FRR - SEC Financial Reporting Release
John Wiley Accounting Publications (full-text of 25 sources, including Wiley GAAP)
Miller GAAP - various files
Business section: Business News
Choose Business & Finance
Formerly Dow Jones Interactive, includes the full-text from over 8,000 business publications, including extensive news coverage.
Descriptions of articles in over 3000 scholarly journals (including the full-text of the Journal of Accountancy and popular magazines.
Includes the full-text of 30-40% of the articles listed. Use the check availability function for articles not labeled "Text" or "Full-Text".
Listing of accounting-centered journal available full-text online via CSU Stanislaus Library
Example Scholarly Accounting Journals Available Freely on the Web
Journal of Accountancy
Issues from 1997 - present available online via http://www.aicpa.org/pubs/jofa/index.htm
Volume 1 (1905) - present available in print and microfilm in the library's periodical collection.
Most issues from volume 1 (1905) - present available online via Proquest ABI/INFORM.
Management Accounting Quarterly
Issues from Fall, 1999 - present available online via http://www.imanet.org/publications_maq.asp
Issues from 2003 to 2004 available via Proquest ABI/INFORM.
Tax Law on Lexis-Nexis Academic Search
Legal section: Tax Law
Choices include:
AICPA Tax Adviser
Combine State Attorney General Tax Opinions
Federal Tax Cases
Internal Revenue Bulletin
Internal Revenue Code
IRS Actions and Memoranda
State Tax Cases
Tax Analysts Journals
Federal Tax Law - Researching by Subject
Guide available via the library Website at http://library.csustan.edu/subjcat/taxlaw.htm
IRS Revenue Rulings
1970 - present available in the library's Government Document's Collection: U.S. Docs T 22.25:
1954 - present available online via http://www.taxlinks.com/
1954 - present available via Lexis-Nexis Academic Search
Standard Federal Tax Reporter
Twenty plus looseleaf volumes updated weekly. Find the volume labeled INDEX and look up the paragraph number for your topic. The spine of each volume tells you which paragraph numbers and which Internal Revenue Code sections are contained inside.
Available in the library's reference collection: REF KF6285 .C67
Tax Court Memorandum Decisions
Contain the memorandum decisions, supposedly having less precedent value than regular decisions, of the Tax Court. A regular decision generally involves a new or unusual point of law.
Available in the library's reference collection: REF KF6280 .A2 C73
Also available via Lexis-Nexis (Legal Research - Tax Law - Federal Tax Cases)
United States Tax Cases (USTC)
Available in the library's reference collection: REF KF 6280 A215
Also available via Lexis-Nexis (Legal Research - Federal Case Law - Tax Courts)
West's Supreme Court reporter
Contains tax cases from the highest federal appellate court. Hears about twelve tax cases per year. Approves a writ of certiorari for the cases heard.
Available in the library's reference collection: REF KF101 .S9
Also available via Lexis-Nexis (Legal Research Federal Case Law)
Websites: Tax Resources on the Web
Links to a wide variety of tax-related Websites.
URL: http://taxtopics.net/
Accounting Research Guide from Blume Library, St. Mary's University
URL: http://library.stmarytx.edu/acadlib/subject/business/acctbib.htm
Perhaps the single largest collection of historical accounting publications.
Books are searchable by subject and title.
Significant services are available to AICAPA members for a nominal fee.
Institute of Management Accountants
Probably the largest Website devoted to accounting resources of interest to academics.
URL: http://accounting.rutgers.edu/
Rutger's Library Accounting Guide
URL: http://www.libraries.rutgers.edu/rul/rr_gateway/research_guides/busi/account.shtml
Tax and Accounting Sites Directory
Library Catalog | Contact Us | Quick Links | What's New | Help