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Accounting and Tax Resources

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Item	Availability	Notes
Indexes to Journals & Pronouncements:
Accounting & Tax via ProQuest	Varies	Indexes articles published in nearly 300 accounting and tax publications with official releases from the AICPA and FASB and selective indexing of tax-related information in thousands of business journals.
ABI Inform via ProQuest	1971-date	Indexes 1400+ scholarly and trade journals in accounting and all business-related fields.
Cabell's Directory of Publishing Opportunities in Accounting, Economics, and Finance. Green Library REF H50.C3	1997-98	A directory of journals accepting articles in accounting, economics, and finance, with their addresses and submission requirements.
Dictionaries, Encyclopedias & Handbooks:
Accounting:  The Language of Business via Horton Green Library REF HF5621.D28	1994	Includes a dictionary of accounting terms plus an annual report, a balance sheet (of a companyjust before it went bankrupt), a demonstration of how different approaches to accounting can result in greatly different reported incomes, and a list of all current GAAP.
Accounting, Budgeting, and Finance via AMACOM Green Library REF HG151.W62	1990	A handbook of "how to do" and "what is" in accounting and budgeting, by Charles J. Woelfel.
The History of Accounting:  An International Encyclopedia via Garland Green Library REF HF5606.H573	1996	An encyclopedia of people, places, principles, and organizations related to accounting.
Kohler's Dictionary for Accountants via Prentice-Hall Green Library REF HF5621.K6	1983
Oxford Dictionary of Accounting via Oxford U. Press Green Library REF HF5621.D53	1999
Polylingual Accounting Dictionaries:
The Coopers & Lybrand Multilingual Dictionary of Financial Reporting via International Thomson Green Library REF HG151.C66	1996	Terms are arranged by the English word, with its equivalents listed across the page by German, Spanish, French, and Italian.  German, Spanish, French, and Italian indexes are keyed to the English term.
Diccionario de Términos Contables y Comerciales/ Dictionary of Accounting and Business Terms via Arthur Andersen Green Library REF HF5621.A65	1969	A Spanish-English, English-Spanish dictionary.
Dictionnaire de la Comptabilité via L'institut Canadien des Comptables Agréé Green Library REF HF5621.S97	1977	This dictionary gives the English term, a definition in French, and the equivalent term in French.  Includes an index by French terms keyed to English equivalents.
The English/Spanish Glossary of Basic Accounting Terms via Irwin Green Library REF HF5621.W37	1994	This dictionary gives the English term, an equivalent term in Spanish (in parentheses), then a definition in Spanish.
Lexique U E C via Union Européenne des Experts Comptables Economiques et Financiers Green Library REF HF5621.U5	1974	This dictionary gives the French term, a definition in French, and the equivalent term in German, English, Dutch, Danish, Italian, Spanish, and Portugese.
Accountant & Auditor Professional Associations:
American Accounting Association via AAA	(check url date)	"The American Accounting Association promotes worldwide excellence in accounting education, research and practice. Founded in 1916 as the American Association of University Instructors in Accounting, its present name was adopted in 1936. The Association is a voluntary organization of persons interested in accounting education and research."  Includes, among other items, a special section on faculty development.        [caaiac]
American Institute of Certified Public Accontrants (AICPA) via AICPA	(check url date)	"The American Institute of Certified Public Accountants is the national, professional organization for all Certified Public Accountants. Its mission is to provide members with the resources, information, and leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients.  In fulfilling its mission, the AICPA works with state CPA organizations and gives priority to those areas where public reliance on CPA skills is most significant. "        [caaiac]
Canadian Institute of Chartered Accountants/Chartered Accountants of Canada (CICA/CA) via CICA	(check url date)	"The CICA together with the provincial, territorial and Bermuda Institutes/Ordre of Chartered Accountants, represents a membership of approximately 72,000 CAs and 10,000 students in Canada and Bermuda.  The CICA conducts research into current business issues and supports the setting of accounting, auditing and assurance standards for business, not-for-profit organizations and government.  It issues guidance on control and governance, publishes professional literature, develops continuing education programs and represents the CA profession nationally and internationally."  This site also provides links to professional development and academic research.  Available in English and French languages.        [caaiac]
European Accounting Association (EAA) via EAA	(check url date)	Established in 1977, "[t]he European Accounting Association (EAA) aims to link together the Europe-wide community of accounting scholars and researchers, to provide a platform for the wider dissemination of European accounting research, and to foster and improve research."  The EAA is managed by the European Institute of Advanced Studies in Management Development (EIASM.)        [caaiac]
Fédération des Experts Comptables Européens/The European Federation of Accountants (FEE) via FEE	(check url date)	"The Fédération des Experts Comptables Européens (FEE) is the representative organisation for the accountancy profession in Europe.  FEE's membership consists of 44 professional institutes of accountants from 32 countries.  FEE member bodies are present in all 27 member states of the European Union and three member countries of EFTA.  FEE member bodies represent more than 500,000 accountants in Europe.  Roughly 45% of these accountants work in public practice, providing a wide range of services to clients.  The other 55% work in various capacities in industry, commerce, government and education."        [caaiac]
Institute of Internal Auditors (IIA) via IIA	(check url date)	"Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association with global headquarters in Altamonte Springs, Fla., USA. The IIA is the internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate, and principal educator. Members work in internal auditing, risk management, governance, internal control, information technology audit, education, and security."        [caaiac]
International Federation of Accountants (IFAC) via IFAC	(check url date)	"As the global organization for the accountancy profession, IFAC is committed to protecting the public interest by developing high quality international standards, promoting strong ethical values, encouraging quality practice, and supporting the development of all sectors of the profession around the world."  Site is available in Arabic, Chinese, English, French, Russian, and Spanish language versions.        [caaiac]
Accounting, Standards, Pronouncements, & Regulation:
Accounting & Tax via ProQuest	Varies	Indexes articles published in nearly 300 accounting and tax publications with official releases from the AICPA and FASB and selective indexing of tax-related information in thousands of business journals.
FASB: Financial Accounting Standards Board via FASB	(check url date)	"Serving the investing public through transparent information resulting from high-quality financial reporting standards, developed in an independent, private-sector, open due process."        [caaiac]
Financial Accounting Foundation via FAF	(check url date)	" Financial Accounting Foundation The Financial Accounting Foundation (FAF), organized in 1972, is the independent, private-sector organization with responsibility for the oversight, administration, and finances of the Financial Accounting Standards Board (FASB), the Governmental Accounting Standards Board (GASB), and their advisory councils, the Financial Accounting Standards Advisory Council (FASAC) and the Governmental Accounting Standards Advisory Council (GASAC).  The FAF selects the members of the standard-setting Boards and Councils, and protects the independence of the Boards."        [caaiac]
Governmental Accounting Standards Board via GASB	(check url date)	"Formed in 1984, GASB is an independent, private-sector, not-for-profit organization that establishes and improves sstandards of state and local governmental accounting and financial reporting."        [caaiac]
NAICS--North American Industry Classification System via U.S. Bureau of the Census	Check url date	This is the system which has replaced the SIC (Standard Industrial Classification) under NAFTA. This site gives translations of SIC/NAICS numbers in both directions.
Public Company Accounting Oversight Board (PCAOB) via PCAOB	(check url date)	"The PCAOB is a private-sector, non-profit corporation created by the Sarbanes-Oxley Act of 2002 to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports."        [caaiac]
U.S. Securities and Exchange Commission via SEC	(check url date)	The home page of the U.S. agency in charge of regulating stocks and other investments.
Accounting Trends & Techniques via AICPA Green Library REF HG5681.B2A35	1954 - present	"Annual survey of accounting practices followed in 600 stockholders' reports."
Accounting Principles Board Opinions Green Library BUS HF5601.A787 via APB	Current	The opinions of the Accounting Principles Board (1959-1973), a unit of the AICPA..  The APB was succeeded by FASB, Financial Accounting Standards Board.
Accounting Standards:  Current Text Green Library BUS HF5667.A258. via FASB	Current	A looseleaf version of current FASB accounting standards.
FASB Discussion Memorandum Green Library BUS HF5601.F52. via FASB	Current
Professional Standards Green Library BUS HF5667.A55. via AICPA	Current
Statement of Financial Accounting Concepts Green Library BUS HF5601.S7. via FASB	Current
Statements on Auditing Standards Green Library BUS HF5667.A546. via AICPA	Current
Statements & Interpretations Green Library BUS HF5681.B2S8. via FASB	#1 to Current	The "FASBs", these are the official standards for accounting in the United States, established by the Financial Accounting Standards Board, an independent organization operating under the oversight of the Financial Accounting Foundation (FAF).
SEC Accounting Rules via CCH	Current	A looseleaf service regularly updated to reflect changes in rules and administrative decisions regarding the SEC's accounting rules.
How to Read a Financial Report via Wiley Green Library REF HF5681.B2T733	1999	How to interpret financial statements and what to look for.
Student's Manual of Auditing via Thomson Green Library REF HG5667.S88	2001
International Accounting Resources          (See also:  Accountant & Auditor Professional Associations, above.)
IASB:  International Accounting Standards Board via FASB	(check url date)	"In March 2001, the International Accounting Standards Committee (IASC) Foundation was formed as a not-for-profit corporation incorporated in the State of Delaware, US.  The IASC Foundation is the parent entity of the International Accounting Standards Board, an independent accounting standard-setter based in London, UK.   On 1 April 2001, the International Accounting Standards Board (IASB) assumed accounting standard-setting responsibilities from its predecessor body, the International Accounting Standards Committee."        [caaiac]
ASB Statements Green Library BUS HF5601.U5. via UEC	Current	The rules for accounting issued by the U.E.C. Auditing Statements Board.
International Auditing Guideline Green Library BUS HF5667.I5. via IFA	Current
International Accounting Standards Green Library BUS HF5601.F52. via IASC	Current
The Spicer & Oppenheim Guide to Financial Statements Around the World Green Library REF HF5681.B2S6332 1989.	1989
TRANSACC:  Transnational Accounting Green Library BUS HF5625.T736 2001.	2001	An encyclopedia of international rules and standards on accounting, arranged by country.
Ernst & Young Global via Ernst & Young	(check url date)
Price Waterhouse Coopers Global via PWC	(check url date)	Some of the information available on this site is free, other information is offered for a price.  For country information, go to the PWC office in that country; many have the online versions of the former "Doing Business in..." booklets available.
CPA Exam:
Wiley CPA Examination Review Green Library RES HF5661.G44	Current in Reserve; previous in REF	Known for years as "Gleim" or "Gleim and Delaney," this practice for the CPA exam is currently edited by Delaney and Whittington.
Tax & Legal Research:
OmniTax via CCH	Current	Indexes tax regulations and cases, both federal and state, plus has newsletter and IRS materials.
RIA Checkpoint via RIA Thomson	Current	Indexes tax regulations and cases.  MAJOR CHANGES FOR 2007:  In January, 2007, this database is IP mapped (like most of our databases) and is therefore accessible from off-campus (via the Proxy) as well as from anywhere oncampus.  Our basic subscription is the "Academic Advantage Core Library" program, which includes the journals Journal of Taxation, Corporate Taxation, and Practical Tax Strategies.  In addition to the 1 treatise available through our old subscription we have added 6 additional online treatises, including 4 WG&L publications..
Tax Management   via FIU College of Law's BNA Core package page	Current	The online version of BNA's Tax Management Portfolios.  Includes selected U.S. and International files.
Canada Customs and Revenue Agency via CCRA	(check url date)	The tax agency for the Canadian government.  Available in French and English.  Some main links from their page:     Forms and publications;     Charities;     Individuals;     Business.
IRS.gov for Tax Professionals via IRS	(check url date)	Public site of the U.S. Internal Revenue Service, tax agency of the U.S. federal government, including their various other pages, such as:     Forms and publications;     Digital Daily Welcome (newsletter);     Taxpayer Advocate (independent agency for helping taxpayers with problems.)     IRS Charities page  Public site of the U.S. Internal Revenue Service dealing with charities.  This page also has a link in a sidebar for a charities search, which will reveal if a charity is recognized by the U.S. federal government and, if so, what percentage of a donation is tax deductible.
E-Commerce Tax News via ecommerce	(check url date)
EDGAR via SEC	(check url date)	This is the online database of the Securities and Exchange Commission (SEC) for corporate reports by public companies in the United States.  All publicly traded companies are required to file their 10Ks and other reports here since 1996.
Tax Analysts' Tax Org via Tax Analysts	(check url date)	Tax Analysts provides this site which contains a combination of free and subscription services, including the Tax History Project.
U.S. Code Search via U.S. House of Representatives	(check url date)	A search engine of the current United State Code, the statutory law of the federal government of the United States of America.  This site is provided by the House of Representatives, the lower house of the U.S. Congress.  Additional information is available through the Office of the Law Revision Counsel, including downloading sections of the code.  (Remember, this code is HUGE.  However, Title 26 is the tax code.)
U.S. Tax Code Online via John Walker	(check url date)

This page created and maintained by Steve Morris, Business & Legal Research Specialist, Reference & Instructional Services Dept. Steven and Dorothea Green Library Florida International University Miami, Florida 33199		BIC:  Accounting & Tax Resources www.fiu.edu/~morriss/bic/busctracct.htm Content Last Updated :     February 18, 2008

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