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What are the major Accounting Literature indexes and services?
These web indexes and services provide access to the many standards and reference tools needed by accountants, CPAs, other finance and accounting professionals, students, and researchers. They contain access to generally-accepted authoritative accounting procedures and standards, interpretations, and literature. The services often contain tax resources, as well.
The American Institute for Certified Public Accountants offers an online package that includes the AICPA Professional Standards, Technical Practice Aids, AICPA Audit and Accounting Guides and Audit Risk Alerts, and Accounting Trends and Techniques. Options to bundle with the FASB Pronouncements are also available.
Searchable full-text database of the authoritative accounting pronouncements. Contains the entire library of CCH tax publications, notably the Standard Federal Tax Reporter, the Federal Estate and Gift Tax Reporter, all 50 State Law Reporters, tax law, cases, IRS code and letter rulings, the U.S. Master Tax Guide, and in-depth analysis of tax issues. Must create a User ID to access.
As of July 1, 2009, the only authoritative source for FASB standards is the FASB Accounting Standards Codification (FASB Codification). In August 2009 as part of its educational mission, the Financial Accounting Foundation (FAF), in a joint initiative with the American Accounting Association (AAA), began providing the online FASB Accounting Standards Codification® Professional View (the Codification) to faculty and students in accounting programs at post-secondary academic institutions. As of 2013, the subscription includes at no additional cost access to the Governmental Accounting Research System™ (GARS Online). GARS Online provides efficient, effective, and easy access to all U.S. Generally Accepted Accounting Principles (GAAP) and related literature for state and local governments.
Includes Accounting and Tax and Banking Information Source databases. Accounting & Tax database brings together highly ranked global and scholarly journals with key resources for locating quick and precise results covering current news and topics, as well as the trends and history influencing important accounting and tax issues of the day.
Contains the AICPA Library of authoritative literatures. 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
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.
Where can I read more about the basic reference sources for accounting literature?
In addition to the sources already indicated, those seeking more information about accounting information sources can read the following articles.