November 1, 2021
2023 Edition (Nov 1, 2022)
SCOPE OF COVERAGE
Explains the standards underlying financial statement preparation and keeps you up-to-date on the latest FASB requirements. Analysis and content are organized parallel the structure of the FASBs Accounting Standards Codification™ Also includes business combinations, consolidated financial statements, financial instruments, stock compensation, and more.
*Create an account to access this database. After filling out the registration request, you will receive login credentials within one business day. The database contains data about accounting firms and publicly registered companies, such as their current auditors, Sarbanes-Oxley disclosures, compliance disclosures, litigation, and corporate governance. (Ideagen)
Search for accounting and auditing information, including FASB and IASB codification, GAAP and GAAS manuals, regulatory content, SEC practice information, and AICPA and PCAOB auditing standards. Note: Only 3 users may access this database at one time. (Wolters Kluwer)
Search for federal, state, and international tax information. The database also includes primary source literature, journals, treatises, commentaries, topical indexes, practice aids, and tools. (Wolters-Kluwer)
Search for journal articles on topics related to business. Also included is some financial data, books, monographs, major reference works, book digests, conference proceedings, case studies, investment research reports, industry reports, market research reports, country reports, company profiles, SWOT analyses, and more. (EBSCO)
Use the database in two ways: 1) Search the open access database for working papers that are posted here before being published in an official journal. 2) Request an account to specific networks by emailing Carrie Ludovico. These networks provide access to articles from subscription journals on specific topics. UR has access to the Accounting Research Network, Corporate Governance Research Network, Economics Research Network, Entrepreneurship Research and Policy Network, Financial Economics Network, Information Systems & eBusiness Network, Innovation Research Network, Management Research Network, and Social Insurance Research Network. (Elsevier)
The Financial Accounting Standards Board (FASB) Accounting Standards Codification® (Codification or ASC) is the single source of authoritative nongovernmental U.S. generally accepted accounting principles (US GAAP).
Organization created by Sarbanes-Oxley (2002) to establish standards required by registered public accounting firms for public company audit reports. The website provides standards, reports of audited firms, reports of settled disciplinary orders and an international rules section.