Accounting and Tax Research Guide

This is a selective list of material that will help you get started in accounting research. The following sources will provide background information, research articles and in many cases an additional reading list for your topic. If you have any questions or if you need further assistance, please e-mail Leticia Camacho or just come by the MGT/ECON/GOV INFO desk on the first floor.

Background & Reference Sources | E-Books | Articles | Standards and Practices | Corporate Financials | Tax Research | Utah Tax | Tax Forms & Instructions | International Taxation | Directories and Firms

Background & Reference Sources:

• Encyclopedia Dictionary of Accounting and Finance. HF 1001 .S525
• Dictionary of Accounting Terms MGT/ECON/GOV INFO HF 5621 .S54
• Accountants Handbook MGT/ECON/GOV INFO HF 5621 .A22
• TRANSACC: Transnational Accounting MGT/ECON/GOV INFO HF5626.T72x
• The History of Accounting: an International Encyclopedia HF 5605 .H573
• The Portable MBA Desk Reference MGT/ECON/GOV INFO HD 38.15 .P67

E-Books:

(To access e-books, go to the library website http://lib.byu.edu/ , click FIND OTHER MATERIALS, choose ELECTRONIC, then E-BOOKS, type the title and click GO.)

• Dictionary of Accounting [Electronic Resource]
• The Portable MBA [Electronic Resource]
• The Development of Accounting in an International Context [Electronic Resource]
• Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process [Electronic Resource]
• Stock Options and the New Rules of Corporate Accountability: Measuring, Managing, and Rewarding Executive Performance [Electronic Resource]
• Critical Financial Accounting Problems: Issues and Solutions [Electronic Resource]

Articles:

• ABI/INFORM (ProQuest)
  Off Campus Access
  This is database is a source for information on business, management and economics worldwide. The database includes citations, with abstracts to over 1000 journals and the complete text of selected articles. About one-half of the citations are accompanied by the full-text of the article. Coverage: 1971 - present.
• Business Source Premier (EBSCO)
  Off Campus Access
  Provides full-text for nearly 2,080 scholarly business journals covering business, management, economics, finance, banking, and accounting. Full text files as far back as January 1990. Updated daily.
• LexisNexis Academic
  Off Campus Access
  A full-text database which provides access to national & international news, business, legal, and reference information, including federal and state case law, company financials, state statistics, accounting, auditing and tax information.

Standards and Practices:

• FASB (Financial Accounting Standards Board)
  Statements and interpretations, staff positions, technical bulletins, special reports, implementation guides and related proposal-stage literature. Plus, Accounting Research Bulletins and APB Opinions.
• AICPA (American Institute of Certified Public Accountants)
  Statements of position, audit and accounting guides, practice bulletins, accounting interpretations, issue papers and related proposal-stage literature.
• SEC (Securities and Exchange Commission)
  SEC content you won't find in competing databases such as SEC background and interpretive materials, hot topics, and literature updates. This website also includes rules, regulations and releases of the 1933 and 1934 Acts, Financial Reporting Releases, Accounting and Auditing Enforcement Releases, Staff Accounting Bulletins, Staff Legal Bulletins, Staff speeches, SEC releases of final and proposed rule changes and much more; plus our "SEC Practice" with its extensive interpretations and electronic links including Sarbanes-Oxley mandated SEC proposed and final rules and our plain English summaries.
• GASB(Governmental Accounting Standards Board)
• EITF(Emerging Issues Task Force) Abstracts, minutes, and issues summaries. A EITF Flash Report is issued immediately after each EITF meeting.
• PCAOB (Public Company Accounting Oversight Board) Rules and regulations (proposed and final).
• IASB (International Accounting Standards Board) International accounting standards and related proposal-stage literature.
• Miller Guides: Available through LexisNexis Academic(after entering Lexis Nexis, click 'Sources' (top right), then type 'Miller', and click 'Find Title').
• Accountants Handbook A two volume encyclopedia of accounting principles and practices. MGT/ECON/GOV INFO HD 5621 .A22

Corporate Financials:

• LexisNexis Academic Off Campus Access - A full-text database which provides access to national & international news, business, legal, and reference information, including federal & state case law, company financials, state statistics, and accounting, auditing & tax information.
• Business & Company Resource Center (Gale) Off Campus Access - This resources indexes public and private company data, including contact names, addresses and telephone numbers, total employees, sales volume and business descriptions. Covers more than 11,000 U.S. and international companies and 53 industries. "Geography Search" provides the largest companies by sales in a city, state or country.
• S&P NetAdvantageOff Campus Access - A comprehensive source of business and investment information, offering on-line access to Standard & Poor?s independent research, data and commentary on stocks, bonds, funds, and industries. Stock Reports Company Profiles Bond Guide Corporation Records Mutual Fund Reports Security Dealers of North America Register of Corporations, Directors & Executives Industry Surveys
• Value Line Research CenterOff Campus Access - A financial investment related database. This database provides independent research and data on companies, and markets to aid investors in making financial decisions. Research is proprietary and comes from Value Line analysts. Graphs and charts on market performance also available.
• EDGAR(Electronic Data Gathering, Analysis and Retrieval System) Off Campus Access - fInancial reports, of U.S. corporations from reports submitted to the Securities and Exchange Commission (SEC). Includes annual reports, quarterly reports, balance sheet, income statement, security activity and analysis, and much more.

For more information go to our Business Company Information Research Guide.

Tax Research:

• BNA Tax Management Library Restricted to Management/Economics/Government Information students and faculty. Includes income portfolios, estates, gifts & trust portfolios, daily tax report highlights, tax insights and commentary, Tax Management Memorandum, and primary tax sources such as Internal Revenue Code, Treasury Regulations, legislation and much more. For access, inquire at Management/Economics/Government Information Desk.
• CCH Internet Restricted to Management/Economics/Government Information students and faculty. Tax research database that covers daily news stories and contains full text of primary source documents with optional daily e-mail. For access inquire at the Management/Economics/Government Information reference desk.
• RIA Checkpoint Tax ServiceOff Campus Access - This research database includes complete tax, tax law, expert analysis, treatises, tax-related news, cases and rulings, etc. Covers federal, state, local and international issues. Includes the Federal Tax Coordinator Cases, Rulings and Other Primary Source Materials. Includes the Journal of Taxation, Practical Tax Strategies, Estate Planning Journal, Journal of Multi-state Taxation and Incentives, Journal of Taxation of Employee Benefits and the Journal of International Taxation.
• United States Code - The United States Code is the codification by subject matter of the general and permanent laws of the United States. It is divided by broad subjects into 50 titles and published by the Office of the Law Revision Counsel of the U.S. House of Representatives. Since 1926, the United States Code has been published every six years. In between editions, annual cumulative supplements are published in order to present the most current information.
• Code of Federal Regulations - IRS regulations are in volume 26.
• United States Tax Court - Contains regular and memorandum opinions since 1999.

Utah Tax:

• Utah State Tax Commission
• CCH Toolkit

Tax Forms and Instructions:

• IRS forms and publications
• Utah Tax Information
• State Tax Sites

International Tax

• TRANSACC: Transnational Accounting: Transnational Accounting:For the financial executives, analysts, and investors who must compare financial statements across boundaries, this three-volume reference (updated from the 1996 two-volume work) provides information on accounting and reporting in 19 countries and two entities, including Europe and the European Union, North America, and the Asia-Pacific region. MGT/ECON/GOV INFO HF5626.T72x
• The History of Accounting: an International Encyclopedia Short essays in dictionary format give historical context of accounting terms. HF 5605 .H573
• Tax and Accounting Sites Directory: International Tax: This website links to international and country-specific sites.

Directories and Firms:

• CPAFirms.com: Internet Directory of CPA firms.
• Who Audits America: MGT/ECON/GOV INFO HF 5616 .U6 W5
• The Big Four Firms: Deloitte, Ernst & Young, KPMG, PriceWaterhouse Coopers

Please send questions and comments to Leticia Camacho, Business Librarian, 1521 Harold B. Lee Library
(801) 422-1970