ACCOUNTING & AUDITING
January 2003
Compiled by Ellen Terrell
Library of Congress, Business Reference Section
-
This pathfinder is by no means meant to be all inclusive.
The sources included constitute some of the more basic
resources and assistance to get researchers started. Many
of the standards publications included are updated on a
yearly basis so be sure to use the most updated edition. As
for textbooks, I have only included some. Since there are
many different textbooks by many different authors,
different levels - beginning and intermediate - with
different authors, I have only included a sample. Be aware
that these are also updated on a fairly frequent basis.
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Kohler's Dictionary for Accountants.
edited by W.W. Cooper, Yuji Ijiri. 6th ed. Englewood
Cliffs, N.J. : Prentice-Hall, c1983.
LC Call Number: HF5621 .K6 1983
LC Control Number: 82013354
Catalog record
Dictionary of Accounting Terms. Joel G.
Seigel & Jae K. Kshim. Haupp, NY: Barron's Education
series, c2000.
LC Call Number: HF5621 .S54 2000
LC Control Number: 00036285
Catalog record
The International Dictionary of Accounting
Acronyms. Thomas W. Morris. Chicago: Fitzroy
Dearborn Pub., c1998.
LC Call Number: HF5621 .M67 1998
LC Control Number: 99482830
Catalog record
An Accounting Thesaurus : 500 Years of
Accounting. [edited by] R.J. Chambers. 1st ed.
Oxford, OX, UK; Tarrytown, N.Y., USA : Pergamon, 1995.
LC Call Number: HF5625 .A255 1995
LC Control Number: 95018243
Catalog record
Encyclopedia of Accounting Systems .
[edited by] Tom M. Plank and Lois R. Plank. 2nd ed.
Englewood Cliffs, N.J. : Prentice Hall, c1994.
LC Call Number: HF5635 .E54 1994
LC Control Number: 93023812
Catalog record
Accounting & Tax Index. Ann Arbor, MI
: UMI, c1992-
LC Call Number: Z 7164.C81 A224
LC Control Number: 92660678
Catalog record
Accountants' Index. Supplement. [New York]
: American Institute of Accountants, 1923-c1992.
LC Call Number: Z 7164.C81 A5 Suppl.
LC Control Number: 86655607
Catalog record
Emerson's Directory of Leading Accounting Firms
Worldwide. Bellevue, WA: Emerson Col, c1994.
LC Call Number: HF 5616 .U5 E47
LC Control Number: 95649647
Continued by Emerson's directory of leading US accounting
firms (Bellevue, Wash. : 1998)
Catalog record
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Fundamentals of Intermediate Accounting.
Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield.
Hoboken, NJ : J. Wiley, 2002.
LC Call Number: HF5635 .K498 2002
LC Control Number: 2002032390
Table
of Contents |
Catalog record
Principles of Accounting. Belverd E.
Needles Jr. ... [et al.].7th ed. Boston : Houghton Mifflin
Co., c2002.
LC Call Number: HF5635 .N35 2002
LC Control Number: 2001089367
Catalog record
Accounting Principles. Robert N. Anthony,
James S. Reece. 7th ed. Chicago : Irwin, c1995.
LC Call Number: HF5635 .A7 1995
LC Control Number: 94019478
Catalog record
Accounting Principles. Jerry J. Weygandt,
Donald E. Kieso, Paul D. Kimmel. 6th ed. New York : John
Wiley & Sons, c2002.
LC Call Number: HF5635 .W524 2002
LC Control Number: 2001271682
Table
of Contents |
Catalog record
Financial Accounting. Jerry J. Weygandt,
Donald E. Kieso, Paul D. Kimmel. 4th ed. New York, NY :
Wiley, c2003.
LC Call Number: HF5635 .W5242 2003
LC Control Number: 2002284841
Table
of Contents |
Catalog record
Auditing. Jack E. Kiger, James H.
Scheiner. 2nd ed. Boston : Houghton Mifflin, c1997.
LC Call Number: HF5667 .K497 1997
LC Control Number: 96076918
Catalog record
Principles of Auditing. O. Ray
Whittington, Kurt Pany. 13th ed. Boston, Mass. : Irwin,
c2000.
LC Call Number: HF5667 .W39 2000
LC Control Number: 00026721
Table
of Contents |
Publisher's Description |
Catalog record
Auditing and Assurance Services. Jack C.
Robertson, Timothy J. Louwers. 10th ed. Boston :
McGraw-Hill, c2002.
LC Call Number: HF5667 .R72 2002
LC Control Number: 2001032955
Catalog record
Modern Auditing. William C. Boynton,
Raymond N. Johnson, Walter G. Kell. 7th ed. New York : J.
Wiley & Sons, 2001.
LC Call Number: HF5667 .K39 2001
LC Control Number: 00042887
Table
of Contents |
Catalog record
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Accounting Trends & Techniques. New
York: American Institute of Certified Public
Accountants.
LC Call Number: HF5681.B2 A35
LC Control Number: 48002517
Annual that features reporting methods of top industrial,
merchandising, and technology and service corporations in
the country.
Catalog record
US Master Accounting Guide. Chicago: CCH
Inc., c2000.
LC Call Number: HF5616 .U5 U184
LC Control Number: 96640690
Information on accounting principles, business entities,
bankruptcy, business valuation, franchising, buying/selling
a business, taxation, securities, financial analysis, etc.
Answers to common questions, lists, illustrative tables and
charts, etc.
Catalog record
Handbook of Accounting and Auditing.
Editors, Frank C. Minter, Barry J. Epstein, Michael P.
Krzus. 1996 ed., [3rd ed.] Boston : Warren, Gorham &
Lamont, 1996
LC Call Number: HF5635 .H22
LC Control Number: 96129665
Contains an overview of financial reporting, overview of
audit function, specific subjects (leases, foreign
currency, etc.) and specific industries (retail, health
care, etc.)
Catalog record (with table of contents)
Accountants' Handbook. New York: Wiley,
c1999.
LC Call Number: HF5621 . A22
LC Control Number: 98039840
Designed as a single reference source that provides an
answer to all reasonable questions on accounting and
financial reporting.
Table
of Contents |
Catalog record
PPC's Accounting Staff Guide. Fort Worth,
TX: Practitioners Pub. Co., c1999
LC Call Number: HF5616 .U5 P68 1999
LC Control Number: 95660792
Catalog record
Accounting Handbook for Nonaccountants.
Clarence B. Nickerson. 3rd ed. New York : Van Nostrand
Reinhold, c1986.
LC Call Number: HF5635 .N63 1986
LC Control Number: 85011068
Catalog record (with table of contents)
Accounting Handbook. Joel G. Siegel, Jae
K. Shim. 3rd ed. Hauppauge, N.Y. : Barron's, c2000.
LC Call Number: HF5635 .S586 2000
LC Control Number: 00106978
Catalog record
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Journal of Accountancy. [New York]
American Institute of Certified Public Accountants [etc.]
v. 1- Nov. 1905- Monthly.
LC Call Number: HF5601 .J7
LC Control Number: 07039524
Monthly. Publication of the AICPA that focuses on the
latest news and developments related to the field of
accounting, written for CPAs and other accounting
professionals.
Online edition: http://www.aicpa.org/pubs/jofa/joahome.htm
Catalog record
Accounting Horizons. Sarasota, FL : American
Accounting Association, c1987- Monthly.
LC Call Number: HF5616 .U5 A33
LC Control Number: 88645569
Monthly. Presents papers of an applied nature, serving as
the principle vehicle for written scholarly communication
between and professionals, AAA, and accounting educators.
Recent issues can be searched online by selecting the
publications link on the American Accounting Association
home page at http://aaahq.org/ .
Tables of contents and abstracts can be viewed without
charge. The full text of articles is available for
purchase from the site.
Catalog record
The Internal Auditor : Journal of the Institute of
Internal Auditors. [New York, N.Y. : Institute of
Internal Auditors, Monthly.
LC Call Number: HF5667 .I52
LC Control Number: 58038521
Catalog record
The Practical Accountant. New York, NY
[etc.] Faulkner & Gray, Inc. [etc.] Monthly.
LC Call Number: HF5601 .P65
LC Control Number: sf 80001491
Catalog record
Emerson's Professional Services
Review.
LC Call Number: None. Current Issues Only. Request in the
Newspaper & Current Periodical Reading Room.
LC Control Number: sv 92045867
Published six times per year covering the top accounting
firms.
Catalog record
Public Accounting Report.
LC Call Number: None. Current Issues Only. Request in the
Newspaper & Current Periodical Reading Room
LC Control Number: sc 78001752
Subscription information available online from:
http://www.straffordpub.com/
Catalog record
The European Accounting Review. London, UK
: Routledge, c1992-
LC Call Number: HF5616.E8 E976
LC Control Number: 97652864
The international scholarly journal of the European
Accounting Association for publishing accounting research
manuscripts.
Catalog record
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A History of Accountancy in the United States : the
Cultural Significance of Accounting. Gary John
Previs and Barbara Dubis Merino. Columbus, Ohio : Ohio
State University Press, 1998.
LC Call Number: HF5616.U5 P724 1998
LC Control Number: 97024109
Catalog record
The History of Accounting : An International
Encyclopedia. Michael Chatfield, Richard
Vangermeersch. New York : Garland, 1996.
LC Call Number: HF5605 .H573 1996
LC Control Number: 95020710
Catalog record
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Accounting Firms
Commercial Sites
Web Guides / Pathfinders
Unless otherwise noted, the Internet
sites listed in this directory are provided by
organizations other than the Library of Congress. These
links are being offered as a convenience and for
informational purposes only; they do not constitute an
endorsement or an approval by the Library of Congress of
any of the products, services, or opinions of the
corporation, organization or individual. The Library of
Congress bears no responsibility for the accuracy,
legality, or content of the external site or for that of
subsequent links. Contact the external site for answers to
questions regarding its content.
PricewaterhouseCoopers
http://www.pwc.com/
Ernst & Young
http://www.ey.com/global/content.nsf/International/Home
Deloitte Touche Tohmatsu
http://www.deloitte.com/vs/
KPMG
http://www.kpmg.com/
List of CPA firms
http://www.cpafirms.com/
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Tax and Accounting Sites
http://www.taxsites.com/
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University of Wisconsin
http://www.uwp.edu/information.services/library/best/bestacc.htm
College of William & Mary
http://mason.wm.edu/NR/rdonlyres/CA557F0B-6291-469A-8EC0-25132BDA2083/0/AccountingPathfinder.PDF [PDF Format: 428 KB/4 p.]
University of North Alabama
http://www2.una.edu/library/orientation/CurrentPathfinders/ACCOUNTING%20AND%20AUDITING.pdf [PDF Format: 46 KB/ 4 p.]
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Proquest
Contains abstract and full-text articles in many areas from
many sources. Sample journal titles: Journal of
Accountancy, Accountancy, The Accountants Digest,
Accounting Horizons, The Accounting Review, Accounting
Technology, Accounting and Business Research, Accounting
and Finance, Accounting, Auditing & Accountability
Journal, Accounting, Organizations and Society, Across the
Board.
Academic Search Premier - Masterfile
Contains abstract and full-text articles in many areas from
many sources. Sample journal titles: National Public
Accountant, Australian Accountant, Massachusetts CPA
Review, Ohio CPA Journal, Bank Accounting & Finance
(Euromoney Publications PLC), Taxation for Accountants,
Auditing, Journal of International Accounting Auditing
& Taxation, Tax Adviser, Armed Forces Comptroller, CPA
Journal, Internal Auditor, Journal of Taxation.
CCH Tax Research Network (and the Accounting Research Manager)
Includes the publications: Standard Federal Tax Reporter, the 50 state (and District of Columbia) tax reporters, Internal Revenue Manual, IRS pubications like Publication 15: Circular E, Employer's Tax Guide, and periodicals such as Taxes: The tax magazine.
Also includes a separate subscription of The Accounting Research Manager, which is a comprehensive, up-to-date database of financial reporting literature. It includes all authoritative and proposed accounting, auditing and SEC literature, plus independent, expert-written interpretive guidance.
Conference Papers Index
Citations to papers and poster sessions from major
scientific meetings around the world. Coverage: 1982 -
present.
Digital Dissertations ProQuest
Index of doctoral dissertations and master's theses, with
coverage from 1861 to the present. Those published from
1980 to present include abstracts.
Expanded Academic ASAP (InfoTrac)
Contains abstract and full-text articles in many areas from
many sources. Sample journal titles: Behavioral Research
in Accounting, Accounting and Finance, Accounting
Historians Journal, Accounting Horizons, Accounting Review,
Accounting Technology, Accounting Today, Auditing: A
Journal of Practice & Theory, Internal Auditor.
LEXIS-NEXIS (not available at the Library of Congress)
Accounting-related material generally is included in LEXIS-NEXIS under the heading "legal." Included are AICPA accounting and auditing publications like the CPA Letter, Tax Division Newsletter, and the Journal of Accountancy.. Also included is the AICPA Literature File, which contains authoritative and semiauthoritative professional accounting material. The file includes the full text of pronouncements from the American Institute of Certified Public Accountants from 1934 through 1995. Coverage varies greatly among the 49 publications included in the file. For more information about specific publications, review the description for this file in LEXIS-NEXIS.
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The following linked subject headings display entries from
the Library of Congress Online Catalog that appear under
the heading. The subject headings listed below are just a
sample of the subject headings available for accounting and
auditing. Additional works in the Library of Congress on
accounting and auditing may be identified by searching the
Online Catalog under
appropriate Library of Congress subject headings. Please be
aware that during periods of heavy use you may encounter
delays in accessing the catalog.
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Codification of Statements on Auditing
Standards. Chicago, Ill. : American Institute of
Certified Public Accountants, 1976-
LC Call Number: HF5667 .C566
LC Control Number: 95640326
The pronouncements are indexed by subject, with amendments
noted and superseded portions deleted.
Catalog record
Codification of Statements on Standards for
Attestation Engagements as of ... New York, N.Y. :
American Institute of Certified Public Accountants,
LC Call Number: HF5667 .A5357a
LC Control Number: 95640617
All Statements in effect have been arranged by subject and
fully indexed.
Catalog record
Digital Accounting Collection.
http://umiss.lib.olemiss.edu:82/screens/dacopac.html
This collection from the AICPA, is part of the AICPA Library Service. It includes full text for noncurrent AICPA Exposure Drafts, Accounting Hisorians Journal, 1974-1992, and bibliographic citations for the AICPA pamphlet collection.
Original Pronouncements. New York:
McGraw-Hill, c2001.
LC Call Number: HF5616 .U5 F537
LC Control Number: 86643439
FASB annual published in June. This set contains the
original text of accounting standards pronouncements with
superseded sections and amendments clearly noted. FASB
Statements of Financial Accounting Standards, Accounting
Research Bulletins and related Interpretations, Accounting
Principles Board Opinions and related Interpretations, FASB
Interpretations, FAB Statements of Financial Accounting
Concepts, FASB Technical Bulletins. Available for purchase
from CPA2Biz. (http://www.cpa2biz.com/).
Catalog record
Current Text. New York: McGraw-Hill,
c2002.
LC Call Number: HF5616 .U5 A35
LC Control Number: 86643418
FASB Annual published every June. Arranged by subject and
fully indexed for easy reference, the information is
organized within two logical classifications: General
Standards (generally applicable to all enterprises) and
Industry Standards (applicable to enterprises operating in
specific industries). Presented alphabetically by key
topic, coverage includes comprehensive summaries of each
subject, plus applicable standards, illustrations, and
examples. Available for purchase from CPA2Biz. (http://www.cpa2biz.com/).
Catalog record
EITF Abstracts: a Summary of Proceedings of the
FASB Emerging Issues Task Force. Stamford, Conn. :
Financial Accounting Standards Board. Annual.
LC Call Number: HF5616.U5 F36a
LC Control Number: 91642522
Information on the activities of the Emerging Issues Task
Force is available online: http://www.fasb.org/eitf/
Catalog record
Governmental Accounting Standards
Series
LC Call Number: Original Pronouncements: HJ10.2 .G68
LC Call Number: Codification: HJ9801 .F56a
LC Control Number: 89644367
Includes basic information about the GASB, which
establishes standards of state and local governmental
accounting and financial reporting, a list of members,
recent press releases, draft documents for comment,
frequently requested documents, and summaries and status of
all GASB statements and interpretations.
See: http://www.gasb.org/pub/index.html
Catalog record
AICPA Technical Practice Aids (Bound ed.).
Chicago : Published for the American Institute of Certified
Public Accountants by CCH Inc.,
LC Call Number: HF5616.U5 A574b
LC Control Number: 96644513
Annual AICPA published every June that contains Position
Practice Bulletins and Practice Alerts. Available for
purchase from CPA2Biz. (http://www.cpa2biz.com/)
Catalog record
AICPA Professional Standards. Chicago,
Ill. : Published for the American Institute of Certified
Public Accountants by Commerce Clearing House.
LC Call Number: HF5667 .A43
LC Control Number: 86643417
Annual published every June. Contains all of the
outstanding pronouncements on professional standards issues
by the AICPA, the International Federation of Accountants,
and the International Accounting Standards Board. Arranged
by subjects with amendments noted and superseded portions
deleted. Available for purchase from CPA2biz. (http://www.cpa2biz.com/)
Catalog record
Statements of Financial Accounting
Concepts. New York: John Wiley & Sons,
c2001
LC Call Number: HF5616 .U5 A37
LC Control Number: 89641799
FASB annual published in June.
Catalog record
U.S. Master GAAP Guide. Chicago : CCH
Inc., c1998-
LC Call Number: HF5616.U5 F534
LC Control Number: 98643627
Explains and examines Accounting Research Bulletins,
Accounting Principle Board Opinions, FASB Statements, FASB
Interpretations and Technical Bulletins. Summary coverage
of FASB Concept Statements, FASB Emerging Issues Task Force
Summary Issues, AICPA Statements of Position and selected
SEC Staff Accounting Bulletins also are included.
Catalog record
Miller GAAP Financial Statement Disclosures
Manual. San Diego : Harcourt Professional Pub.,
c2001-
LC Call Number: HF5658 .M55
LC Control Number: 00222965
A study of all generally accepted accounting principles
(GAAP) set forth in the pronouncements of the Financial
Accounting Standards Board (FASB). It contains AICPA
Accounting Standards Executive Committee (ASEC) Statements
of Position. It explains all pronouncements and includes
practice-oriented real world examples. Each chapter
discusses perspectives and issues, describes sources of
GAAP, includes definitions of terms, and outlines concepts,
rules and examples. It includes a complete listing of GAAP
pronouncements, both interpretation and application of new
concepts, and all the latest findings of the Emerging
Issues Task Force.
Catalog record
Guide to GAAP. Fort Worth, TX:
Practitioners Pub. Co., c1999
LC Call Number: HF5616 .U5 G837 LC Control Number:
96648151
Practical, "real-life" solutions to the problems you
encounter when applying generally accepted accounting
principles. Covers all FASB Statements, Interpretations,
and Technical Bulletins; APB Opinions; ARBs; and relevant
AICPA Statements of Position and FASB EITF issues.
Catalog record
Wiley Practitioner's Guide to GAAS. New
York : Wiley, c1999.
LC Call Number: HF5616.U5 W558
LC Control Number: sn 99030982
Contains : SAS, SSAE, SSARs and Interpretations
Catalog record
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AICPA Audit and Accounting Guide series
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Airlines
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Brokers and Dealers in Securities
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Casinos
-
Common Interest Realty Associations
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Consideration of Internal Control in a Financial
Statement Audit
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Construction Contractors
-
Audits of Employee Benefit Plans
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Entities With Oil and Gas Producing Activities
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Federal Government Contractors
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Auditing Derivative Instruments, Hedging Activities, and
Investments in Securities
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Health Care Organizations
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Investment Companies
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Life and Health Insurance Entities
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Not-for-Profit Organizations
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Personal Financial Statements
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Property and Liability Insurance Companies
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Prospective Financial Information
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State and Local Governments (Non-GASB 34 Edition)
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Use of Real Estate Appraisal Information
The Audit and Accounting Guides summarize applicable
practices and deliver "how-to" advice for handling almost
every type of financial statement. They describe relevant
matters, conditions, and procedures unique to a particular
industry, and illustrates treatments of financial
statements and reports to caution auditors and accountants
about unusual problems.
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Internal Auditing. A.D. Chambers.
Aldershot, England ; Brookfield, Vt., USA : Dartmouth,
c1996.
LC Call Number: HF5668.25 .I578 1996
LC Control Number: 95022889
Catalog record
Internal Auditing : Principles and
Techniques. Richard L. Ratliff ... [et al.]. 2nd
ed. Altamonte Springs, Fla. : Institute of Internal
Auditors, c1996.
LC Call Number: HF5668.25 .I58 1996
LC Control Number: 94079373
Catalog record
Internal Control, Integrated Framework.
New York, N.Y. : Committee of Sponsoring Organizations of
the Treadway Commission, c1992.
LC Call Number: HD70.U5 I534 1992
LC Control Number: 93121498
Catalog record
Brink's Modern Internal Auditing. 5th ed.
/ Robert Moeller, Herbert N. Witt. New York : Wiley,
c1999.
LC Call Number: HF5668.25 .B74 1999
LC Control Number: 98020229
Table
of Contents |
Catalog record
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LEGISLATION
Sarbanes-Oxley Act of 2002
Public Law No: 107-204 (Signed by the President -
7/30/2002)
Text
PDF
H.R. 3763 (related bills: H. Res. 395 and S 2673)
Official Name / To protect investors by improving
the accuracy and reliability of corporate disclosures made
pursuant to the securities laws, and for other purposes.
Name passed by HOUSE / Corporate and Auditing
Accountability, Responsibility, and Transparency Act of
2002 or Corporate Accountability bill (identified by CRS)
or Accounting Industry Reform bill (identified by CRS)
Name passed by SENATE / Public Company Accounting
Reform and Investor Protection Act of 2002 or White-Collar
Crime Penalty Enhancement Act of 2002 or Corporate and
Criminal Fraud Accountability Act of 2002
H Report 107-414
Conference Report H. Rept. 107-610
Title I: Public Company Accounting Oversight Board -
Establishes the Public Company Accounting Oversight Board
(Board) to: (1) oversee the audit of public companies that
are subject to the securities laws; (2) establish audit
report standards and rules; and (3) inspect, investigate,
and enforce compliance on the part of registered public
accounting firms, their associated persons, and certified
public accountants.
Additional Legislative Information for H.R. 3763
from http://thomas.loc.gov/
Sarbanes-Oxley.com
http://www.sarbanes-oxley.com/
Web site maintained by the CPA/law firm, Karl Nagel &
Co. of Huntington Beach, California. Includes the complete
annotated and indexed text of the Act, which may be
searched by section or keyword. Also provides current news
and events related to the Sarbanes-Oxley Act. Free
registration required to access some portions of the site
including the use of databases, the downloading of
publications, and the ability to post messages to forums.
REPORT
General Accounting Office Report , GAO-02-742R
Accounting Profession: Oversight, Auditor Independence,
& Financial Reporting Issues (5/02)
This report was prepared in response to Senator Sarbanes'
letter asking about what Congress could do to strengthen
the accounting profession. Full text of the report is
available from the General
Accounting Office web site by searching for the report
number GAO-02-742R under "GAO reports."
American Institute of Certified Public Accountants
(AICPA)
http://www.aicpa.org/members/div/ethics/index.htm
The web page of the Professional Ethics Division of AICPA
includes a section on the Sarbanes-Oxley Act linking users
to a variety of background documents including documents on
the events leading to the signing of the Act, the full text
of the Act, frequently asked questions about the Act issued
by the Securities and Exchange Commission Division of
Corporate Finance, and federal regulatory implementation
activities. Also available from this page is a GAO-AICPA
rule comparison.
American Institute of Certified Public Accountants
(AICPA)
http://www.aicpa.org/Professional+Resources/
The public portion contains the SECPS Enrollment,
Annual Reports, Peer Review Documents,
Peer Review Acceptance Letter
The Accountant's Guide to Peer and Quality
Review. R.K. McCabe. Westport, Conn. : Quorum
Books, 1993.
LC Call Number: HF5657 .M34 1993
LC Control Number: 92034946
Catalog record
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AICPA Directory of Accounting Education.
AICPA Academic and Career Development Division. Jersey
City, NJ : American Institute of Certified Public
Accountants.
LC Call Number: HF5630 .A47
LC Control Number: 93642349
Catalog record
Accounting Certification, Educational, &
Reciprocity Requirements : An International Guide.
Jack R. Fay. Westport, Conn. : Quorum, 1992.
LC Call Number: HF5630 .F38 1992
LC Control Number: 92009807
Catalog record
CPA Review. Auditing. Gainesville, Fla. :
Gleim Publications, c2001.
LC Call Number: HF5667 .C674
LC Control Number: 95640948
Catalog record
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Unless otherwise noted, the Internet sites listed
in this directory are provided by organizations other than
the Library of Congress. These links are being offered as a
convenience and for informational purposes only; they do not
constitute an endorsement or an approval by the Library of
Congress of any of the products, services, or opinions of the
corporation, organization or individual. The Library of
Congress bears no responsibility for the accuracy, legality,
or content of the external site or for that of subsequent
links. Contact the external site for answers to questions
regarding its content.
AICPA
http://www.aicpa.org/
AICPA historical documents (Ole Miss)
http://www.olemiss.edu/depts/general_library/aicpa/
National Association of State Boards of Accountancy
http://www.nasba.org
American Accounting Association
http://accounting.rutgers.edu/raw/aaa/
State Boards of Accountancy links:
http://www.aicpa.org/yellow/ypsboa.htm
Financial Executives International
http://www.fei.org/
National Society of Accountants
http://www.nsacct.org/
Internal Auditing Benchmarking Association
http://www.iabenchmarking.com/
The Institute of Internal Auditors
http://www.theiia.org/
Public Accounting Oversight Board
http://www.pcaob.com/
Governmental Accounting Standards Board (GASB)
http://www.gasb.org/
Financial Accounting Standards Board (FASB)
http://www.fasb.org/
House Financial Services Committee
http://financialservices.house.gov/
Senate Finance Committee
http://finance.senate.gov/
Securities and Exchange Commission
http://www.sec.gov/
CPA2Biz
http://www.cpa2biz.com/
CFO Magazine
http://www.cfo.com/
CPA Team
http://cpateam.com/
Tax and Accounting Sites
http://www.taxsites.com/
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Framework for the Preparation and Presentation of
Financial Statements (the IASB Framework)
http://www.iasb.org/
IFERS International Financial Reporting Standards
(IASC). New York: J. Wiley & Sons, c2000.
LC Call Number: HF5626 . I594
LC Control Number: 98657645
Interpretation and Application of International Accounting
Standards.
Available online: http://www.iasb.org Note: Subscription required.
Catalog record
Miller International Accounting Standards
Guide. San Diego : Harcourt Professional Pub.,
c2002
LC Call Number: HF5626 .M55
LC Control Number: 2001242038
Catalog record
UK & International GAAP : Generally Accepted
Accounting Practice in the United Kingdom and Under
International Accounting Standards. Mike Davies,
Ron Paterson & Allister Wilson ; Ernst & Young. 7th
ed. Basingstoke, Hants, England : Macmillan, 2001.
LC Call Number: HF5616.G7 D38
LC Control Number: 2002437765
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Research in Accounting in Emerging
Economies. Greenwich, Conn. : JAI Press, c1995-
(formerly Research in Third World Accounting)
LC Call Number: HF5616.D44 R47
LC Control Number: 96644676
Catalog record
International Accounting, General Issues and
Classification. Christopher W. Nobes. Cheltenham,
UK ; Brookfield, VT : E. Elgar Pub. Co., c1996.
LC Call Number: HF5686.I56 I553 1996
LC Control Number: 96002508
Catalog record
Comparative International Accounting.
Christopher Nobes, Robert Parker. 7th ed. Harlow, England ;
New York, : Financial Times/Prentice Hall, 2002.
LC Call Number: HF5625 .C74 2002
LC Control Number: 2001054847
Catalog record
International Accounting. Frederick D.S.
Choi, Carol Ann Frost, Gary K. Meek. 4th ed. Upper Saddle
River, NJ : Prentice Hall, c2002.
LC Call Number: HF5686.I56 C53 2002
LC Control Number: 2001036063
Catalog record
The European Accounting Guide. David
Alexander, Simon Archer. London; San Diego : Academic
Press, c1992.
LC Call Number: HF5616.E8 E975 1992
LC Control Number: 95173935
Catalog record
European Financial Reporting: A History.
Peter Walton. London; San Diego : Academic Press,
c1995.
LC Call Number: HF5616.E8 E977 1995
LC Control Number: 96141254
Catalog record
Country Studies in International Accounting.
Americas and the Far East. Gary K. Meek.
Cheltenham, UK; Brookfield, Vt. : E. Elgar Pub. Co.,
c1996.
LC Call Number: HF5616.N7 C68 1996
LC Control Number: 96002504
Catalog record
Country Studies in International Accounting.
Europe. Peter J. Walton. Cheltenham UK;
Brookfield, Vt., US : E. Elgar, c1996.
LC Call Number: HF5616.E8 C68 1996
LC Control Number: 96002505
Catalog record
Financial Reporting in the Pacific Asia
Region. Ronald Ma. Singapore ; River Edge, NJ:
World Scientific: Singapore Institute of Management,
c1997.
LC Call Number: HF5616.P16 F56 1997
LC Control Number: 97031567
Catalog record
International Financial Reporting and Analysis: A
Contextual Emphasis. Mark E. Haskins, Kenneth R.
Ferris, Thomas I. Selling. Chicago, Ill : Irwin, c1996.
LC Call Number: HF5635 .H35 1996
LC Control Number: 95023622
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http://www.iasplus.com/resource/ifad.htm
"The International Forum on Accountancy Development ('IFAD') was created as a working group between the Basel Committee, the International Federation of Accountants, IOSCO, the large Accounting Firms, OECD, UNCTAD, and the World Bank and regional development banks, which flowed from the East Asian crisis. Its mission was to improve market security and transparency, and financial stability on a global basis.
IFAD completed its work with the publication of GAAP Convergence 2002." From the Deloitte IAS Plus web page.
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