Binghamton University Libraries Ask a Librarian

Financial Accounting Theory

ACCT 520

Note: There are links to tutorials next to some of the database descriptions. The tutorials require the latest version of Flash and that Javascript be enabled. Get Flash here. Instructions for enabling JavaScript in commons browsers is available here.

Finding Journals

If You Know the Name of the Journal or Newspaper Go to the Library homepage and click on metaLINK. Once in metaLINK, click on the Find e-Journal link at the top of the page. Type the name of your journal in the box. This will tell you what database has the full-text of your journal, and what years are covered in the database. Generally, it is easier to find articles in Business Source Premier or Academic Search Premier, rather than Lexis or Factiva, so use those databases if possible.

If You Are Looking for Articles by Topic The following databases can all be accessed via metaLink on the Libraries' homepage. From metaLink, click on Economics and Management, then select Management and Business.

Business Source Premier B.U. Only
Provides full-text articles for over 1000 general and academic business titles. In addition to articles, it contains industry and company profiles, market research, and country reports. Business Source Premier tutorial

Business & Company Resource Center B.U. Only
This database has some coverage of accounting magazines and journals, as well as information on companies and industries. Do an Article search for your accounting topic.

Factiva BU Only
Factiva contains full-text newspaper and business newswire articles, as well as information on companies and financial data. To find articles about accounting rules or other topics, type keywords in the Free Text box. For company information, click on Companies/Markets at the top of the page. Then click on Company, Quotes, or Charting. Factiva Tutorial
Wall Street Journal Tutorial

Lexis-Nexis Academic Universe B.U. Only
This database covers thousands of newspapers, trade magazines, and newswires, as well as other specialized resources. For articles in general business sources and newspapers, click on News and type your search in the box. Use the pull-down menu in the Results Group box to narrow down your results by industry, geography, etc.
For Accounting Articles , click on Business, then click on Accounting, which will be listed at the far right side of the screen . This is where such resources as the Accounting Series Releases, SEC Financial Reporting Releases and various AICPA publications can be found.
For Annual Reports and other SEC filings, click on Business, then click on the SEC Filings link on the right side of the screen. Type your company name or ticker in the box and use the pull-down menu to select Annual Reports, 10Ks, Proxies, etc.

Science Direct (Elsevier) B.U. Only
Despite the title, this database covers a number of important accounting journals.


Accounting Standards and Regulations

Financial Accounting Standards Board
The place to go for recent FASB statements, announcements, exposure drafts, etc. Click on the Pronouncements & EITF Abstracts link to get to the full-text of the FASB standards.

International Accounting Standards Board
The official site of the IASB. The full-text of the standards is restricted to members only, but summaries are available. Click on Summaries of International Financial Reporting Standards to get to the IFRS and IAS summaries.

Accounting Sites
This website provides links to various accounting organizations, including AICPA, FASB, IASB, PCAOB, etc. Many, though not all professional organizations provide access to their standards online.

Print Standards

AICPA Codification of Statements on Auditing Standards Ref HF 5667.C575
Current Text (FASB) Ref HF 5616.A35
FASB Statements and Interpretations Ref HF 5616.U5F5
International Accounting Standards (IASB) Ref HF 5681.B2I579
Original Pronouncements Accounting Standards (FASB) Ref HF 5616.U5F55

Books

infoLINK, and Encore the Libraries' catalogs, lists both books and government information available in print, microform, and online. Both infoLINK and Encore access the same materials--they just provide different ways of searching.

 

Financial & Company Information

Thomson Research B.U. Only
Contains the annual, quarterly, 10K, and 20F reports for companies listed on the major U.S. stock exchanges. Useful for finding auditors' reports, financial statements, changes in accounting, etc. The annual reports for non-U.S. companies are called 20Fs. Thomson Research tutorial

Edgar is the government website for the Securities and Exchange Commission (SEC). In addition to corporate filings, it also has Press Releases and Comment Letters. AAER releases can be found by clicking on Divisions, then Enforcement, then Selected Accounting and Auditing Enforcement Releases. A lot of information is buried on the site, so you may need to use the Site Map or Search buttons.

Evaluating Internet Resources

The ABCD's of Evaluating Internet Resources explains how to critically evaluate internet web sites. Remember, anyone can put information on the internet, regardless of their subject knowledge or bias. This is one reason why searches on Google, etc. are not generally encouraged when doing scholarly research.

Need Help?

My name is Colleen Hailey. If you need assistance, you can contact me at either chailey@binghamton.edu or 777-2621. My office is in the Reference area of Bartle Library, Room 1528, last door on the left.

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