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Mary Dugan
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mdugan@purdue.edu
Docs and 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
- Original Pronouncements - FASB and AICPA pronouncements (including totally superseded pronouncements): FASB Statements, Interpretations, Technical Bulletins, and Concepts Statements; ARBs 43-51; APB Opinions and Statements; and AICPA Accounting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 Contains General Standards, Industry Standards, and Current Text sections that have been totally superseded but are still applicable due to a delayed effective date.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.
reSource Audit and Accounting Guides (AICPA )
- Auditing standards
reSource Professional Standards (AICPA )
- Accounting standards.
reSource Technical Practice Aids (AICPA)
- Accounting.
LexisNexis Academic
- General news; business, medical, and legal news and information; reference information.
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
- Use for international accounting standards.