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Accounting and Tax Resources


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Web site   This icon next to a linked source indicates a free or partly free website unaffiliated with FIU.  Researchers should use these sites with caution; the producers are totally responsible for their content and charges.

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See also:   Corporations & Company Information and Corporate Information Checklist pages


Page index:   - Journals & indexesDictionaries & encyclopedias  - Accountants & auditors associations -
- Accounting (including standards & pronouncements) - International Accounting Resources - CPA exam -
- Tax & legal research -
- (Bottom of page) - Brief Business Glossary (popup window) -
Item Availability Notes
Return to the top of the page.Journal Collections, Indexes, & Pronouncements:
Library subscription database 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.      [caaiaj] 
Library subscription database ABI Inform
  via ProQuest
1971-date   This premier business database indexes 1800+ scholarly and trade journals in accounting and all business-related fields.  All companies mentioned within the abstract are linked directly to Hoovers Company Profiles.  A thesaurus is included, available through a link when the "Subject" field is selected for a search.       [caaiaj] 
Library subscription database American Accounting Association Journals
  via American Accounting Association
Varies   Full text of 12 journals published by the American Accounting Association.  "Teaching Notes" are not available.      [caaiaj] 
Library reference book Cabell's Directory of Publishing Opportunities in Accounting.
Green Library REF HF5657.C3
2006-2007 The standard directory of journals accepting articles in accounting, with their addresses, submission requirements, and fields of interest.        caaiba 
Return to the top of the page.Dictionaries, Encyclopedias & Handbooks:
Library reference book AccountingThe 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.      [caaiba] 
Library reference book 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      [caaiba]  .
Library reference book The History of AccountingAn International Encyclopedia
  via Garland
    Green Library REF HF5606.H573
1996   An encyclopedia of people, places, principles, and organizations related to accounting.      [caaiba] 
Library reference book Kohler's Dictionary for Accountants
  via Prentice-Hall
    Green Library REF HF5621.K6
1983   A major dictionary of accounting terms.      [caaiba] 
Library reference book Oxford Dictionary of Accounting
  via Oxford U. Press
    Green Library REF HF5621.D53
1999   Oxford's compilation of accounting terms with definitions.      [caaiba] 
Return to the top of the page.Polylingual Accounting Dictionaries:
Library reference book 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.      [caaiba] 
Library reference book 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.       [caaiba] 
Library reference book 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.      [caaiba] 
Library reference book 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.      [caaiba] 
Library reference book 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.      [caaiba] 
Return to the top of the page.Accountant & Auditor Professional Associations:
Website link 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] 
Website link 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] 
Website link 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] 
Website link 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] 
Website link 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] 
Website link 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] 
Website link 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] 
Return to the top of the page.Accounting, Standards, Pronouncements, & Regulation:
Library subscription database 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.
Website link 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] 
Website link 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] 
Website link 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] 
Website not affiliated with FIU. NAICS--North American Industry Classification System
 via U.S. Census Bureau
Check url date   This is the system which has replaced the SIC (Standard Industrial Classification) under NAFTA.  In the upper left-hand corner are search boxes to find the appropriate class number by inputting the business or product.  The page has tables for downloading for 2-6 digits and 6 digits only, as well as correspondences between the 3 editions (1997, 2002, 2007.)      [caaiah] 
Website link 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] 
Web site unaffiliated with FIU U.S. Securities and Exchange Commission
  via SEC
Check URL date

  The U.S. federal agency which regulates securities and their exchanges.  This site also provides investor information.      [caaiaj] 


  -    EDGAR  The EDGAR database is a collection of reports made to the SEC by publicly-owned companies in the United States since the late 1980's.
  -    Interactive Data Electronic Applications (IDEA)    The replacement for EDGAR is coming!
Library reference book Accounting Trends & Techniques
via AICPA
Green Library REF HG5681.B2A35
1954 - present "Annual survey of accounting practices followed in 600 stockholders' reports."
Library reference book 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.
Library reference book Accounting Standards:  Current Text
Green Library BUS HF5667.A258.
via FASB
Current A looseleaf version of current FASB accounting standards.
Library reference book FASB Discussion Memorandum
Green Library BUS HF5601.F52.
via FASB
Current  
Library reference book Professional Standards
Green Library BUS HF5667.A55.
via AICPA
Current  
Library reference book Statement of Financial Accounting Concepts
Green Library BUS HF5601.S7.
via FASB
Current  
Library reference book Statements on Auditing Standards
Green Library BUS HF5667.A546.
via AICPA
Current  
Library reference book 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).  
Library reference book 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.
Library reference book How to Read a Financial Report
via Wiley
Green Library REF HF5681.B2T733
1999 How to interpret financial statements and what to look for.
Library reference book Student's Manual of Auditing
via Thomson
Green Library REF HG5667.S88
2001  
Return to the top of the page.International Accounting Resources          (See also:  Accountant & Auditor Professional Associations, above.)
Website link 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] 
Library reference book ASB Statements
Green Library BUS HF5601.U5.
via UEC
Current The rules for accounting issued by the U.E.C. Auditing Statements Board.
Library reference book International Auditing Guideline
Green Library BUS HF5667.I5.
via IFA
Current  
Library reference book International Accounting Standards
Green Library BUS HF5601.F52.
via IASC
Current  
Library reference book The Spicer & Oppenheim Guide to Financial Statements Around the World
Green Library REF HF5681.B2S6332 1989.
1989  
Library reference book TRANSACCTransnational Accounting
Green Library BUS HF5625.T736 2001.
2001 An encyclopedia of international rules and standards on accounting, arranged by country.  
Website link Ernst & Young Global
via Ernst & Young
Check URL date  
Website link 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.  
Return to the top of the page.CPA Exam:
Library reference book 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.
Return to the top of the page.Tax & Legal Research:
Library subscription database OmniTax
via CCH
Current   Indexes tax regulations and cases, both federal and state, plus has newsletter and IRS materials.
Library subscription database RIA Checkpoint
via RIA Thomson
Current Designed for tax research, includes indexes tax regulations and cases. Includes seven WG&L tax-related treatises.
ACCESS INFORMATION: The RIA Checkpoint link on the left provides direct access to this resource without the ability for personal customizations. Register for a student course-related account and use personalization features. Student accounts expire on January 1 and August 1. If you already have your personal account, follow this link: RIA Checkpoint log in page. You do not need to "Connect from Home" if you have your personal account.
Library subscription database 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. 
Library subscription database Westlaw Campus
via Wests
Dates vary Includes U.S. laws, regulations (administrative law), court cases, law reviews, and citation searching.  Also has some European Union materials.
Library subscription database Academic Universe (Lexis-Nexis)
via LexisNexis
Dates vary U.S. state and federal laws and cases plus law review journals

Website link 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
      [caaiba]
Website link 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;
    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. 
      [caaiba] 
Website link 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.  
  -    Interactive Data Electronic Applications (IDEA)    The replacement for EDGAR is coming!      [caaiba] 
Website link 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.       [caaiba] 
Website link 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.)  Older versions are available through a link at the bottom of the page.      [caaiba] 

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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 :  
  July 22, 2009

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