Library Guides: Business & Economics Research Guide: Accounting & Tax

Accounting Tools & Resources

Checkpoint [Thomson Reuters] The RIA Tax Service contains databases which cover the following broad topics: federal tax issues, state tax issues, and international tax issues.
Checkpoint Student Registration (optional)
Students can sign up here for a Checkpoint ID that has full functionality.
Tip: The student logins are temporary and will expire on July 31st and December 31st.
Nexis Uni (formerly Lexis-Nexis) Use Lexis-Nexis to search for case law
Business Source Complete [EBSCO]
Mergent Online Mergent provides current and historical (15 years) financial information on public and privately-held US and international companies. Includes current and historical ratios.

TaxNotes: Tax History Project Provides the history of taxation in the US through three collections: Tax History Museum (overview from colonial America to present; The 1040 Archive: all 1040 forms starting in 1913; Presidential Tax Returns: digitized copies of available presidential tax returns, beginning in 193 with FDR.

"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 NexisUNI.

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

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

Accounting Standards

FASB Standards (Codification) "The Codification is the single source for authoritative nongovernmental U.S. generally accepted accounting principles." Basic View is available free of charge. Free registration is required to access Basic View.
Notice to Constituents from FASB (pdf file)
Gives some background information to codification. It is kept up-to-date with all changes.
FASB (Federal Accounting Standards Advisory Board) The FASB website provides access to all publications issued by FASAB including exposure drafts, the Pronouncements as Amended, project histories, newsletters, minutes and meeting agendas.
FASB Standards,Concepts, and Interpretations (pre-codification)
GASB (Government Accounting Standards Board)
AICPA (American Institute of Certified Public Accountants) THE AICPA has numerous publications for AICPA members. AICPA Library provides research help to AICPA members only.
IASB (international Accounting Stabdards Board)
PCAOB: Public Company Accounting Oversight Board The PCAOB was by the Sarbanes-Oxley Act of 2002 to oversee the auditors of public companies.

FASB Accounting Standards Codification Quick Guide

FASB Accounting Standards Codification Quick Reference 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.

Financial Instruments Supplement

Citation Guides, Writing & Tech Help

APA 7th Edition Citation for Business Sources Alphabetized list of citations for business resources in APA style (7th edition).
Hacherl Research & Writing Studio
WWU's Student Technology Center (STC)
Citation Help
Quick Reference for APA Citations
Quick Reference for Chicago Manual of Style
Quick Reference to MLA Citations

Business & Economics Research Guide

Accounting Acronyms

Librarian Subject Team

Accounting Tools & Resources

"Shepardizing" Using Lexis-Nexis

Accounting Standards

FASB Accounting Standards Codification Quick Guide

Citation Guides, Writing & Tech Help