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TOPIC AREA: Accounting & Tax

Subject Liaision: Mary Dugan

 
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Documents & Standards

Internal Revenue Code

Full text of the Internal Revenue Code (26 USC.) The Code is searchable and viewable, but there is no download or print capability other than that provided by the web browser being used to access it. (For easier downloading of particular sections of the code, go to Title 26 of the U.S. Code.) This site is maintained by John Walker of AutoDesk, Inc.

FARS Financial Accounting Research System ( FARS)

Original Pronouncements - FASB and AICPA pronouncements (including totally superseded pronouncements): FASB Statements, Interpretations, Technical Bulletins, and Concepts Statements; ARBs 43-51; APB Opinions and Statements; and AICPA Accounting Interpretations and Terminology Bulletins.

Current Text - Integration of financial accounting and reporting standards arranged by topic. Contains General Standards, Industry Standards, and Current Text sections that have been totally superseded but are still applicable due to a delayed effective date.

EITF Abstracts - Full text of each abstract for every issue discussed by the FASB's Emerging Issues Task Force since its inception in 1984. Also includes EITF topical index.

Implementation Guides - Q&As from FASB Special Reports and other published implementation guidance.


Financial Accounting Standards Board (FASB)

Established to improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information.



reSource (AICPA)
Accounting and auditing literature from the AICPA:

Lexis-Nexis Academic

Searches a subset of Lexis Nexis Accounting and Tax sources:

Select SOURCES tab
Choose Treatise & Analytical Material


GAO Reports

The General Accounting Office (GAO) performs audits and evaluations of Government programs and activities. Electronic reports of these audits and evaluations are available through this site.

 

International Financial Reporting Standards IASB

IASB publishes its Standards in a series of pronouncements called International Financial Reporting Standards.

 

 

 

contact info

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Reference (765)494-2920

E-mail: kranlib@purdue.edu

Location:
Management & Economics Library
Krannert Bldg
504 West State St. - KRAN
Purdue University
West Lafayette, IN
47907


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