Business & Economics Research Guide: Accounting & Tax

General resources and research tips for business research.

"Shepardizing" Using Lexis-Nexis

Shepard's is a legal citator that allows you to find the history of a case, statute, or regulation--usually called "Shepardizing" a case. This can be useful when it comes to tax law. 

You can use Shepard's in Lexis-Nexis. 

Lloyd Sealy Library at the John Jay College of Criminal Justice has a useful guide to Shepardizing in Lexis-Nexis:

**Because these guides are not for Western Libraries' databases, they images may appear different than our subscription. 

Accounting Acronyms

Before using any of the accounting standards resources, it is important to know the acronyms used in reports, bulletins, and interpretations.

  • ARB: Accounting Research Bulletins
  • ABP: Accounting Principles Board Opinions
  • AIN: AICPA Accounting Interpretations
  • APS: Accounting Principles Board Statements
  • ATB: Accounting Terminology Bulletins

Accounting Tools & Resources

FASB Accounting Standards Codification Quick Guide

PricewaterhouseCoopers have two reference guides related to the Codification:

FASB Accounting Standards Codification Quick Reference Guide: Includes structure of the Codification, including examples of the citation format.

Financial Instruments Supplement: Includes a Listing of the Codification's Topics and Subtopics related to financial instruments.

Both of these PDFs contain links to PricewaterhouseCoopers resources we do not have access to. They are listed for reference only.