Accounting Research

Accounting Research @ CSULA

Researching accounting topics from ACCT 3250 might appear tricky but it's not. ACCT 3250 research is all about informing executive level decision making as it relates to presenting financial statements and disclosures to everything from boards to potential investors. Simply put, the stakes are high and the rules need to be followed. That's why it is helpful to research standards, guidance from governing bodies including the SEC and professional associations like FASB and the AICPA. This guide will help you understand the resources available at the library for doing just that!

FASB Accounting Standards Codification

FASB Codification Overview for CPA's

A detailed explanation of the Accounting Standards Codification from the American Institute of CPA's is available by clicking on the link. Below is a PDF that summarizes many of the practical consideration and professional obligations of CPA's in a post-codification environment.

Accounting Research Databases

Accounting Research Manager
Pay database for accessing the standards as well as guidance regarding how to interpret and apply them. Does not include SEC materials.
FASB Accounting Standards Codification
If the Accounting Research Manager is unavailable you can request basic access to the ASC directly from FASB. Useful since this version includes SEC sections (ARM does not). Choose BASIC access for immediate access. Academic access is for a whole institution. Does not apply to individual student users.
Securities and Exchange Staff Accounting Bulletins
Use this site to find SAB 101 which details application of GAAP and accounting standards for creating financial statements.

CCH AnswerConnect This link opens in a new window
Formerly CCH IntelliConnect, the CCH AnswerConnect provides unlimited access to CCH's complete federal and state tax libraries, including all relevant federal, state and local primary source material, CCH's explanations, analysis, and practice tools.
Official publications of the Internal Revenue Service and the federal government include the Internal Revenue Code, Internal Revenue Manual, Letter Rulings, IRS Positions, Federal Tax Regulations, and Tax Cases. CCH Explanation and Analysis includes the Standard Federal Income Tax Reporter, Federal Estate and Gift Tax Reporter, Federal Excise Tax Reporter, Tax Treaties Reporter, US Master Tax Guide, and all US State Tax Reporters. Current awareness services include daily and weekly newsletters on developments in various areas of tax law.

Other Useful Databases

Mergent Online This link opens in a new window
Contains information for 25,000 U.S. public companies (active and inactive) listed on the NYSE, AMEX and NASDAQ exchanges and 20,000 non-U.S. companies .
Each company report incorporates up-to-the-minute news items. The Archives Data holds the full business descriptions, histories and financial statements for companies that were acquired, went bankrupt, liquidated or merged out of existence from 1996 onward for U.S. companies and 1995 forward for non-U.S. companies. The database also includes a annual report collection for more than 40, 000 U.S. companies.
Company coverage in the Mergent Online includes: history, mergers, acquisitions, disposals, joint ventures, business, property, subsidiaries, officers and directors, news reports, long-term debt, bond ratings, capital stock, exchange and ticker symbol, annual stock price ranges, registrar, transfer agent, stock splits, dividend payment history, income statement, cash flow statement, balance sheet, contact information, auditors, and qualified auditors report.

NOTE: Mergent Online is currently not compatible with Netscape 4.7 or older browsers. If you are currently using Netscape 4.7 or older or you are an Apple Mac or Macintosh user, please contact Mergent technical support staff at 1-800-955-8080 or 212-413-7744 or mail them at mailto:technicalsupport@mergent.com.
Business Source Premier This link opens in a new window
Provides index and full text for more than 3,000 scholarly business journals, including full text for nearly 1000 peer-reviewed business publications. Coverage includes virtually all subject areas related to business.
This database provides full text (PDF) for more than 300 of the top scholarly journals dating as far back as 1922. Updated on a daily basis via EBSCOhost.
MarketLine This link opens in a new window
Provides company and industry insight on a global scale. It is a comprehensive collection of company, industry and country information extending across all continents and every major industry.
MarketLine provides statistical modelling functions, interactive reports and databases along with an integrated news service updated on a daily basis. It is a dynamic access point to the world of market intelligence. It can be used in management and marketing courses, especially those with an innovation, entrepreneurship or global focus. In terms of student use: it would provide critical information for drafting assignments related to market plans or new business plans. This database could also be useful for finance classes that deal with investing, especially investing in global markets or emerging economies and industries. The country information could additionally be useful in economics classes.
MarketLine Tutorial

University Library

ACCT 3250 Leadership Accounting

Business & Economics Librarian