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 when explaining your work.
Resources to Use:
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:
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. Suggest using 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.
For in depth research projects, personalized reference consultations are available.
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