RESEARCH GUIDES: Accounting
Reference Desk: 415-442-7244
E-mail: askalibrarian
Research in Accounting requires one to have access to the figures and numbers of a company, the latest accounting rules and practices (GAAP), as well as articles and interpretations on these rules.Because Accounting rules and practices can change frequently, it is important to remain current in your research. Always check the date of your sources and try and use the most recent editions. The premier accounting database to which the library subscribes, Accounting Research Manager, contains the most up to date publications of the FASB, AICPA, EITF, et. al. In addition, ARM has a wealth of current articles and news items.If you have any questions or problems, please do not hesitate to contact the university library reference desk at 415-442-7246 or via email askalibrarian@ggu.edu.
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| BEST BETS | | |
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| Accounting Research Manager | Accounting Research Manager (ARM) from CCH is a comprehensive financial reporting database providing materials designed to help solve accounting issues. ARM contains the full-text of the most important documents produced by the FASB, AICPA, EITF, and IASB. In addition, ARM contains accounting, auditing, government, and regulatory information. |
SEC Filings
(via Edgar) | Public company filings required by the U.S. Securities and Exchange Commission (SEC) archived back to 1993. |
| SEDAR | The Canadian public securities filings. |
LegalTrac
(via Infotrac) | Use to find indexing and abstracting from major law reviews, law journals, specialty law and bar association journals and legal newspapers. |
| Lexis-Nexis Academic | Provides full-text and abstracts on a broad range of subjects including reference materials, accounting, economics, finance, human resource development, legal research, management, marketing and e-business, medical, news. Provides company reports and access to Hoover's Reports. |
| Lexis-Nexis Statistical | Provides detailed abstracts to statistics produced by the U.S. Government, major international intergovernmental organizations, professional and trade organizations, commercial publishers, independent research organizations, state government agencies and universities. |
| Proquest | Provides full text journal, magazine, and newspaper articles including the Wall Street Journal and the New York Times. Offers access to scholarly and general interest literature in business, social sciences, science and technology, and humanities. [quick guide] |
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COMPANY INFORMATION
AND SEC FILINGS | | |
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| OneSource | OneSource provides access to financial information for over 3.7 million global companies, 45,000 of which are public; annual reports, ratio data, executive information, analyst reports, and recent developments are all available in this database, among many other features. Financial data can be downloaded and exported into Excel. Note: to access OneSource, click on "Search More info" next to International Databases; or, select "International Databases from the drop-down menu at the top of the screen. |
SEC Filings
(via Edgar) | Public company filings required by the U.S. Securities and Exchange Commission (SEC) archived back to 1993. |
| SEDAR | The Canadian public securities filings. |
| Accounting Trends and Techniques | This survey contains the Accounting practices followed in the annual reports of over 600 companies in the industrial, service, manufacturing, and technology sectors. For many of the companies, it includes the actual transcripts from the notes sections of the 10K reports. |
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| ACCOUNTING RULES | | |
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| GAAP Interpretation and Application Guide | A handbook outlining the majority of GAAP, as well as typical interpretations. This item is updated every year to include any changes to the GAAP. In addition, it includes a section on differences between international and US standards and specific industry GAAP guidelines. |
| Original Pronouncements | This Reference item contains all the Statements of the Financial Accounting Standards Board, as well as any amendments. |
| Current Texts | This set is a companion piece to the item listed above. It does not contain all the Statements. Rather, it is an integration of the current accounting and reporting standards. The material represents a compilation of the AICPA Accounting Research Bulletins, APB Opinions, FASB Statements, and the FASB Interpretations. |
| Library Catalog | The library has many books, pamphlets, and interpretations from FASB and the AICPA. If you are looking for specific interpretations or guides to accounting in an industry, try the library catalog. To search, use the advanced keyword option and type in the name of the governing body and the specific rule (i.e. FASB Statement 116) or you may simply want to browse the accounting section of the library located in call numbers: HF 5600. |
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GENERAL ARTICLES, INTERPRETATIONS,
AND OPINIONS | | |
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| Accounting Research Manager | Accounting Research Manager (ARM) from CCH is a comprehensive financial reporting database providing materials designed to help solve accounting issues. ARM contains the full-text of the most important documents produced by the FASB, AICPA, EITF, and IASB. In addition, ARM contains accounting, auditing, government, and regulatory information. |
| Lexis-Nexis Academic | Provides full-text and abstracts on a broad range of subjects including reference materials, accounting, economics, finance, human resource development, legal research, management, marketing and e-business, medical, news. Provides company reports and access to Hoover's Reports. |
| Proquest | Provides full text journal, magazine, and newspaper articles including the Wall Street Journal and the New York Times. Offers access to scholarly and general interest literature in business, social sciences, science and technology, and humanities. [quick guide] |
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| OTHER HELPFUL RESOURCES | | |
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| WebCPA | This website contains the "tools and resources for the electronic accountant" and includes many items such as news briefs, articles, and opinions on the state of the profession and current events. The producers of the website also publish some print media (including Accounting Today). Many of the same articles from those print magazines are free on this website. |
| California Association of CPAs | The California Association of CPAs is the premier California association for CPAs. Although much of the material available online requires membership, it does contain articles from the latest editions of the California CPA Journal, and a job board. |
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Prospective Students
