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Accounting & Taxation Research Guide

 

 

Mergent Online (U.S. and international company data)
Licensed for UHM use only
Fully searchable database of approximately 15,000 NYSE, AMEX and NASDAQ companies and 20,000 non-U.S. based corporations (representing 95% of the non-U.S. global market capitalization). Provides real-time access to EDGAR® filings, dating back to 1993 and updated daily. Coverage includes: history, business, property, subsidiaries, officers, directors, long-term debt, bond ratings, capital stock, income statement, balance sheet, statements of cash flow, exchange and ticker symbol, address, telephone number, annual stock price ranges, trustees, registrar, transfer agent, stock splits, dividend payment history, up-to-the-minute news items on U.S. public companies, and more. 

 

Morningstar Investment Research Center
Licensed for UHM use only
Morningstar Investment Center gives faculty, staff, and students access to daily updates on more than 30,000 mutual funds, stocks, closed end funds and exchange traded funds. It also includes Morningstar fund and stock screeners, all 3,500 fund and stock Analyst Reports, Portfolio X-Ray and 150 investment classes.

 

Standard & Poor's NetAdvantage  
Licensed for UHM use only
Comprehensive source of business and investment information. Includes Standard & Poor's Industry Surveys, Stock Reports, Bond Reports, Corporation Records, The Register of Corporations, Directors and Executives, The Outlook, Mutual Fund Reports, Compustat Excel Analytics, and more. Extensive financials and analysis on more than 10,000 public companies. Basic data for 85,000 private companies.

 

Business, Humanities and Social Sciences Reference Desk

Library Hours
Telephone: 808-956-7214

 

Collection Development Librarian for Accounting & Taxation

David Flynn / 808-956-2621 / david.flynn@hawaii.edu

Hamilton Library
2550 McCarthy Mall
Honolulu, HI 96822

 

 


 

Find Articles and Journals

 

ABI/INFORM Global
Licensed for UHM use only
The premier business and management database providing extensive coverage of North America and the world. Search nearly 1,800 worldwide business periodicals for in-depth coverage of business and economic conditions, management techniques, theory, and practice of business, advertising, marketing, economics, human resources, finance, taxation, computers, and more. Expanded international coverage. Fast access to information on 60,000 + companies with business and executive profiles. Now includes The Wall Street Journal.

 

Accounting and Tax Index
Indexes more than 1,000 periodicals.
Hamilton Main Reference HF5601 .A28

 

Accounting Articles.
CCH Index with abstracts.
Hamilton Main Reference HF5601 .C6

 

Business Source Premier
Licensed for UHM use only
Full text for more than 2,300 serials, including full text for more than 1,100 peer-reviewed business publications. Additional full text, non-journal content includes market research reports, industry reports, country reports, company profiles and SWOT analyses.

 

Econlit
Licensed for UHM use only
Provided through Cambridge Scientific Abstracts. Includes abstracts of journal articles, books, reviews, working papers, collective volume articles and dissertations. 1969 to present.

 

Lexis/Nexis Academic
Licensed for UHM use only
Provides full-text documents from over 5,600 news, business, legal, medical, and reference publications with a variety of flexible search options. Select "Business" then "Accounting"

 

ProQuest Asian Business and Reference
Licensed for UHM use only
Find the latest business and financial news from the Eastern Hemisphere. Covers Asian business and financial information from key international publications including Far Eastern Economic Review, Asiaweek, and many more.

 

SpringerLink
Licensed for UHM use only
Access the complete contents of more than 650 Springer (formerly Kluwer) journals in subjects including business administration, economics, operations research/management science, technology, and law.

 

Web of Science
Licensed for UHM use only
A multidisciplinary index covering the journal literature of the sciences, social sciences, and arts & humanities. Approximately 70% of the records have author abstracts. Online coverage from 1980 to present.

 

The UHM Library subscribes to many journals in both paper and electronic formats. Use a database or index to locate articles. To find a specific journal title in electronic format, search the library's list of electronic journals. Use Hawaii Voyager to find paper (and some electronic) formats for specific journal titles. If you do not find the journal you are looking for, please ask for further assistance at a reference desk.

 


 

Find Dissertations and Books

 

Hawaii Voyager Library Catalog
Use the online catalog to find books, journals, dissertations, videos, more.

 

Dissertations and Theses
Licensed for UHM use only
Dissertations & Theses (PQD&T) includes bibliographic citations for the doctoral and master's work of authors from more than 1,000 graduate schools and universities dating back to 1861. More than 750,000 dissertations and theses from 1997 on have been digitized and are available for PDF download.

 

New Books at UHM Library
Interface for identifying new books. Can be limited by keyword and date range.

 


 

Standards and Documents

 

AICPA
American Institute of Certified Public Accountants (See also RIA Checkpoint). Professional and regulatory news, information about membership, examanations, and association publications.

 

FASAB
Federal Accounting Standards Advisory Board

 

FASB
Financial Accounting Standards Board sets authoritative standards for the US private sector. (See also RIA Checkpoint) Note: The UHM Library also maintains print subscriptions to FASB original pronouncements, including statements, interpretations, and technical bulletins.

 

GASB
Governmental Accounting Standards Board sets authoritative standards for US state and local government accounting.

 

International Accounting Standards Board
Independent accounting standard-setter based in London, UK.

 

International Federation of Accountants
"Through its independent standard-setting boards, IFAC develops international standards on ethics, auditing and assurance, education, and public sector accounting standards. It also issues guidance to support professional accountants in business, small and medium practices, and developing nations."

 

Public Company Accounting Oversight Board
Formed in 2002 to oversee the audit of public companies that are subject to the securities laws in the preparation of informative, fair and independent audit reports.

 

RIA Checkpoint (select Accting, Audit & Corp Finance Practice Area for AICPA and FASB)
Comprehensive and full-text information about United States tax law and code (with commentary), IRS rulings and releases, tax news sources, tax court rulings and international tax treaties.

 

See also:

Accountant's Handbook. Guidebook for accounting.
Hamilton Main Reference HF5621 .A22

Accounting Trends & Techniques. AICPA. Survey of accounting practices.
Hamilton Main Reference HF5681.B2 A35

Accounting Standards: Current Text. FASB.
Hamilton Main Reference HF5616 .U5 A3632

Statement of financial accounting standards. FASB
Hamilton Main Reference HF 5616 .U5 F528

Miller GAAP guide. Annual.
Hamilton Main Reference HF 5616 .U5 M5

Original Pronouncements. FASB.
Hamilton Main Reference HF5616 .U5 F55

Statements on Auditing Standards. AICPA.
Hamilton Main Reference HF5667 .A5618

 


 

Gateways and Portals

 

American Accounting Association
Official website and portal for the American Accounting Association.

 

Institute of Management Accountants
"IMA provides a dynamic forum for professionals to advance their careers through Certified Management Accountant (CMA®) certification, research, professional education, networking and advocacy of the highest ethical and professional standards."

 

National Association of State Boards of Accountancy
Links, boards and licensure requirements by state.

 


 

U. S. Government

 

Internal Revenue Service
Official site for individuals and businesses. Includes publications, forms and statistics.

 

U.S. Securities and Exchange Commission
"Staff Accounting Bulletins reflect the Commission staff's views regarding accounting-related disclosure practices. They represent interpretations and policies followed by the Division of Corporation Finance and the Office of the Chief Accountant in administering the disclosure requirements of the federal securities laws."

 


 

International

 

Comparisons of IFRSs to Local GAAPs
From IAS Plus. "Please note that these comparisons become out-of-date because the IFRSs change, the local standards change, or both. Also the comparisons generally highlight only some of the differences between IFRSs and local GAAP. Sometimes, a difference that is not highlighted may be highly significant for an individual entity."

 

IAS Plus
Deloitte Touche Tohmatsu provides newsfeed with stories about International Accounting Standards, and much more.

 

International Accounting Standards Board
Independent accounting standard-setter based in London, UK.

 

International Federation of Accountants
"Through its independent standard-setting boards, IFAC develops international standards on ethics, auditing and assurance, education, and public sector accounting standards. It also issues guidance to support professional accountants in business, small and medium practices, and developing nations."

 

International Tax
International and country-specific website directory from Taxsites.com.

 

Japan Financials
Extracted and translated from official securities filings.

 

Mergent Online (U.S. and international company data)
Licensed for UHM use only
Fully searchable database of approximately 15,000 NYSE, AMEX and NASDAQ companies and 20,000 non-U.S. based corporations (representing 95% of the non-U.S. global market capitalization). Provides real-time access to EDGAR® filings, dating back to 1993 and updated daily. Coverage includes: history, business, property, subsidiaries, officers, directors, long-term debt, bond ratings, capital stock, income statement, balance sheet, statements of cash flow, exchange and ticker symbol, address, telephone number, annual stock price ranges, trustees, registrar, transfer agent, stock splits, dividend payment history, up-to-the-minute news items on U.S. public companies, and more. 

 

Tax News Service.
International Bureau of Fiscal Documentation. "...bi-monthly report of recent tax developments throughout the world."
Hamilton Main Reference HJ2599.5 .T38

 

Taxes and investment in Asia and the Pacific.
Amsterdam. Looseleaf updated.
Hamilton Main Reference HJ2901 .T39

 

TRANSACC: Transnational Accounting. Palgrave.
Hamilton Main Reference HF5626 .T72 2001

 


 

Hawaii

 

AICPA States - Hawaii
Links to state board, examination information, tax information.

 

CCH Internet Tax Research Network
Licensed for UHM use only
Select "State Tax " tab, then Hawaii. Includes State Tax Reporter and State Tax Archives to 1994.

 

Hawaii.gov - Licensing Area: Accountancy
Contact information for licensing and renewals.

 

State of Hawaii Department of Taxation
Includes recent legislation, statistics, tax policy, news and reports to the Governor.

 


 

Financial Reports

 

EDGAR
Free site for SEC electronic corporate filings.

 

Japan Financials
Extracted and translated from official securities filings.

 

Lexis/Nexis Academic
Licensed for UHM use only
Provides full-text documents from over 5,600 news, business, legal, medical, and reference publications with a variety of flexible search options. News and financials for public, private and international companies.

 

Mergent Online (U.S. and international company data)
Licensed for UHM use only
Fully searchable database of approximately 15,000 NYSE, AMEX and NASDAQ companies and 20,000 non-U.S. based corporations (representing 95% of the non-U.S. global market capitalization). Provides real-time access to EDGAR® filings, dating back to 1993 and updated daily. Coverage includes: history, business, property, subsidiaries, officers, directors, long-term debt, bond ratings, capital stock, income statement, balance sheet, statements of cash flow, exchange and ticker symbol, address, telephone number, annual stock price ranges, trustees, registrar, transfer agent, stock splits, dividend payment history, up-to-the-minute news items on U.S. public companies, and more. 

 

Morningstar Investment Research Center
Licensed for UHM use only
Morningstar Investment Center gives faculty, staff, and students access to daily updates on more than 30,000 mutual funds, stocks, closed end funds and exchange traded funds. It also includes Morningstar fund and stock screeners, all 3,500 fund and stock Analyst Reports, Portfolio X-Ray and 150 investment classes.

 

Standard & Poor's NetAdvantage  
Licensed for UHM use only
Comprehensive source of business and investment information. Includes Standard & Poor's Industry Surveys, Stock Reports, Bond Reports, Corporation Records, The Register of Corporations, Directors and Executives, The Outlook, Mutual Fund Reports, Compustat Excel Analytics, and more. Extensive financials and analysis on more than 10,000 public companies. Basic data for 85,000 private companies.

 

Thomson ONE Banker - subscription canceled effective March 31, 2008.
For U.S. public company financials, filings, prices, see Mergent Online, Standard & Poor's NetAdvantage, Morningstar, LexisNexis Academic
For international company financials, see Mergent Online, LexisNexis Academic
For analysts' research, earnings estimates, and ratings, see Standard & Poor's NetAdvantage, Morningstar, LexisNexis Academic

 


 

Tax Research

 

CCH Internet Tax Research Network
Licensed for UHM use only
Web version of the standard paper edition of the CCH Federal Tax Service. In addition, the Web version includes sections on state income taxes, estate and gift taxes, and pension and payroll taxes. Federal Tax Archives are available for all years since 1978; State Tax Archives are available for all years since 1994.

 

LexisNexis Academic
Licensed for UHM use only
Select >> Legal >> Tax Law

 

RIA Checkpoint
Licensed for UHM use only
Provides comprehensive tax information and research. Find tax information on a wide spectrum of topics including: complete tax law; expert analysis, practitioner insights, tax-related news, cases, rulings and more. Select the WG&L practice area for access to FASB and AICPA materials.

 

Tax News Service.
International Bureau of Fiscal Documentation. "...bi-monthly report of recent tax developments throughout the world."
Hamilton Main Reference HJ2599.5 .T38

 

Tax Statistics
Produced by the Statistics of Income Division and other areas of the Internal Revenue Service.

 

Taxes and investment in Asia and the Pacific. Amsterdam. Looseleaf updated.
Hamilton Main Reference HJ2901 .T39

 

TaxLinks
Online search of the entire IRS Revenue Ruling Library from 1954 to the present.

 


 

Education and Examinations

 

Accounting: A Career Without Boundaries
"AICPA Student Affiliate Membership program is designed to help you every step of the way, from the earliest stages of your college career through passing the CPA exam and conducting a job search."

 

Accounting Education.com
Links to news, book reviews, jobs, events, conferences, professional journal information, etc.

 

IMA Certification Information
Institute of Management Accountants.

 

National Association of State Boards of Accountancy
Includes a directory to state boards of accountancy, CPA exam schedule and requirements.

 

Start Here Go Places
"...site includes study information, simulation games, scholarship and internship listings, profiles of successful CPAs and career opportunities...brought to students and educators by the American Institute of Certified Public Accountants."

 

Uniform CPA Exam
AICPA resources for examination, including tutorials and sample tests.

 

Occupational Outlook Handbook
Includes sections on: Accountants and Auditors; Budget Analysts; Financial Managers; Loan Officers and Counselors; Insurance Underwriters

 


 

News

 

Press Releases AICPA
"...contains all recently issued AICPA Press Releases as well as the Press Release Archive."

 

Tax News Service.
International Bureau of Fiscal Documentation. "...bi-monthly report of recent tax developments throughout the world."
Hamilton Main Reference HJ2599.5 .T38

 

WebCPA
"...provider of online business news for the tax and accounting community, offering breaking news, in-depth features, insightful editorial analysis, and a host of Web-related resources and services."

 


 

Associations and Organizations

 

American Accounting Association

 

Institute of Management Accountants

 

National Association of State Boards of Accountancy

 


 

Additional Free Internet Resources

 

Accounting Hall of Fame

 

Accounting Terminology Guide

 

Accountants World.com

 

AuditNet

 

CPA Directory

 

CPA Finder

 

CPA Firms

 

CPA Journal

 

CPA2Biz

 

Securities and Exchange Commission

 

SmartPros

 

Valuation Resources.com

 

WebCPA

 


 

Hawaii State Public Library System Resources

 

Access to several outstanding databases is available at your nearest public library or remotely with valid HSPLS card. Hawaii State Public Library System home page.

 

Business and related databases include:

  • Business and Company Resource Center
    • American Wholesalers and Distributors Directory
    • Brands and Their Companies
    • Business Rankings Annual, 2000 through Present
    • Consultants and Consulting Organizations Directory
    • Encyclopedia of American Industries
    • Encyclopedia of Associations: National Organizations of the U.S.
    • Encyclopedia of Associations: Regional, State, and Local Organizations
    • Encyclopedia of Associations: International Organizations
    • Encyclopedia of Emerging Industries
    • Encyclopedia of Global Industries
    • Graham and Whiteside Major Company Series
    • International Directory of Company Histories
    • Market Share Reporter
    • Notable Corporate Chronologies
    • Publishers Directory
    • Telecommunications Directory
    • Ward's Business Directory of U.S. Private and Public Companies
    • Ward's Business Directory of Private and Public Companies in Canada and Mexico
    • World Market Share Reporter

  • ReferenceUSA International

  • TableBase (via RDS Business Reference Suite)

  • Gale Virtual Reference Library
    • Business Plans Handbook, v1-11
    • Encyclopedia of American Industries
    • International Directory of Business Biographies
    • and many more

  • Public Library card information

 

 

 

Last modified: May 1, 2008 (David Flynn david.flynn@hawaii.edu)


 

 

 


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