Accounting Research

Articles from Professional & Trade Journals are useful sources of information for analysis of accounting issues and trends. Professional and academic accounting journals are available in the following databases:

Always refer back to the Authoritative Literature when explaining your work.

Resources to Use:

• Accounting Research Manager (CCH) sometimes referred to as ARM.
  • Access with your Bentley credentials.
  • 6 simultaneous user limit to this database.
  • FASB Codification is included within ARM.
  • Includes the ability to browse a “Table of Contents”
  • Allows keyword searching of the FASB Codification.
  • Provides access to the pre-codification literature.
  • ARM also provides users with
    • Current developments in accounting, auditing, SEC, and government standards.
    • Summarized guidance by financial statement caption and other common topics.
    • Interpretations and examples.
  • ARM indexes FASB, GASB, SABs, and other accounting and auditing standards.
• FASB Accounting Standards Codification
  • Access limited to current Bentley students, faculty, and staff.
  • Link available from Databases A to Z menu but you need to contact the Reference Desk or your Accounting professor for login information.

Please familiarize yourself with the About the Codification document available in the help area of the FASB Codification site or the Notice to Constituents document available in the FASB Codification area of Accounting Research Manager (CCH).

The About the Codification or the Notice to Constituents helps understand:

• How the Codification is structured.
• How to reference the Codification in footnotes and other documents.
  • Note the new acronym FASB ASC for FASB Accounting Standards Codification.
• The ongoing standard-setting process.
  • ..."Accounting Standard Update 2011-01, 02, 03, etc."
  • "As the FASB and SEC amend existing codification paragraphs, both the current and updated paragraphs (PENDING TEXT) will be noted until the new guidance is completely incorporated into the codification."

The financial footnotes of annual reports can be one way to view how others in the profession have explained how they have handled a tricky accounting issue. Searching the reports in an annual reports database can be a way of identifying a way of accounting for emerging issues that don't have a straightforward answer.

Library databases that provide annual reports are listed on the Company Research Guide. Use EDGAR (the Electronic Data Gathering, Analysis, and Retrieval system) from the U.S. Securities and Exchange Commission to search the government filings.

Always refer back to the Authoritative Literature when explaining your work.