Accounting Standards
Financial Accounting Standards Board (FASB)
FASB is the primary standard setting organization in the field of accounting. Their
Financial Accounting Standards (FAS) are currently available on the FASB web site. Proposed changes to current and future standards are provided under Exposure Documents, also on the FASB web site.
For the full text of earlier standards such as APB's, ARB's, FIN's and CON's, you must use volume 3 of FASB's Original Pronouncements, a print publication in the Business Library Reference Collection (REF HF 5616 U5 F537).
AICPA Special Committee on Financial Reporting
This is the primary organization for Certified Public Accountants. It sets standards for professional practice, provides technical aids and various accounting and auditing guides. Access to technical aids and accounting and auditing guides are available at a subscription price through CPA2BIZ , a website associated with the AICPA. The AICPA website does provide the following information free of charge:
- News for CPA's
- Announcements of AICPA publications and products
- Career resources and employment opportunities
- Online access to some of the AICPA journals and newsletters
- Links to the websites of standard setters and regulators
- Information about the CPA Exam
Government Accounting Standards Board (GASB)
The Government Accounting Standards Board (GASB) is the primary accounting standards setter for state and local governments. Their website provides access to news releases, surveys, exposure drafts, and federal, state, and local measurement initiatives. The website provides only a summary and current status of standards. GASB publications are available to order online.
International Financial Accounting Standards
IFRSs are set by the International Accounting Standards Board (IASB), the independent standard-setting body of the International Accounting Standards Committee Foundation (IASC Foundation).
Available online:
IFRIC Updates - Newsletter of the International Financial Reporting Interpretations Committee
The Business Library Reference Collection has
Insights into IFRS: KPMG's practical guide to International Reporting Standards, 4th ed. (HF 5611 I575 2007)
International Financial Reporting Standards (HF 5611 I57 2005)
IFRS/US GAAP comparison, 3rd ed. (HF 5626 I35 2005)
Memorial Library has:
Practical implementation of International Financial Reporting Standards, lessons learned: country case studies on IFRS published by the United Nations Conference on Trade and Development. (HF 5686 I56 P73 2008, Oversize)
Article Databases
ABI/Inform allows you to search for articles from over 1000 magazines, including the Accounting Review, CPA Journal, Accounting, Auditing & Accountability Journal, Journal of International Accounting Research, Review of Accounting & Finance as well as the Financial Times and Wall Street Journal.
Business Source Premier provides full text for more than 2,300 journals, of which over 1,100 are peer-reviewed. The database includes scholarly, trade and popular business magazines, including the Accounting Review (from 1926 to current), Accounting Today, Accountancy, CA Magazine, International Tax Review, National Public Accountant and Public Accounting Report.
Factiva allows you to search for articles from approximately 10,000 magazines, including Accountancy Age, Accounting Technology, Bank Accounting & Finance, Internal Auditor, International Tax Review and Journal of Accountancy.
Auditing
Reference Materials
Statements on Auditing Standards
HF5667 A561 2
Internet Resources
Internal Auditors World Wide Web (AWWW)
- On-line and real-time international communications
- Real-time help and access
- Information
- Knowledge
- Ordered and focused access to the Internet
- Dedicated capability just for internal auditors
- Facilitate professional exchanges without physical boundaries
- Industry-specific audit repository
- Non-filtered discussions and electronic conferences
- Access list of peers
- Auditnet
Career Opportunities
In addition to the career centers and employment pages on the professional organizations, accounting firms, and industry news websites, the following websites link you to career opportunities and services available on campus and the web.
UW-Madison School of Business Career Center
The Center provides salary and placement information for Graduate students, Undergraduates. And it provides resources for employers to recruit business students. Also it offers job postings, resume postings, and monitoring opportunities for Alumni.
UW Student Job Center
The Job Center provides a list of part-time, limited term employment (LTE) and summer job openings located on campus and off-campus in the private and public sectors.
Go Global: The International Careers Website
Go Global, a service of the UW-Madison Global Studies Program, provides access to links for international employment, internship, and volunteer opportunities. The links cover a wide range of disciplines including positions within the private sector, non-profit sector, and also links to Junior and Young Professional programs. The website also lets you know of on campus career fairs, workshops, and networking events.
Company SEC Filings
OneSource provides full text access to SEC filings for active U.S. and foreign companies. ACCESS: Licensed access for UW-Madison students, faculty, and staff; available from campus libraries, home or office.
Mergent Online provides full text access to SEC filings via Edgar for 15,000 U.S. public companies (active and inactive) as well as 20,000 non-U.S. companies (active and inactive). ACCESS: Licensed access for UW-Madison students, faculty, and staff; available from campus libraries, home or office.
SEC Filings EDGAR Database
The primary purpose is to increase the efficiency and fairness of the securities market for the benefit of investors, and corporations. Not all documents filed with the Commission by public companies will be available on EDGAR. Companies were phased in to EDGAR filing over a three-year period, ending May 6, 1996. As of that date, all public domestic companies were required to make their filings on EDGAR, except for filings made in paper because of a hardship exemption.
Evaluation & Analysis
OneSource has full text analysts' reports for most publicly traded companies. ACCESS: Licensed access for UW-Madison students, faculty, and staff; available from campus libraries, home or office.
Standard and Poor's Net Advantage
S&P's NetAdvantage provides access to industry surveys, stock reports, and company profiles. Company profiles include the latest company news, stock history, P/E ratios and revenues and earnings data. The database also provides overviews of the major United States markets and S&P Indexes. ACCESS: Licensed access for UW-Madison students, faculty, and staff; available on campus only.
General
Rutgers Accounting Web (RAW)
Bubl Link/ 5:15
This site provides an alternative interface to this catalogue, based on subject terms rather than DDC. The aim is to guarantee at least 5 relevant resources for every subject included, and a maximum of 15 resources for most subjects, hence the name 5:15. Big subject areas are broken down into smaller categories. However, the upper limit of 15 is not rigidly applied, so there may be up to 35 items for some subjects.
Virtual Finance Library
Government Agencies and Information
Fed World
The FedWorld.gov web site is a gateway to government information. This site is managed by the National Technical Information Service (NTIS) as part of it's information management mandate.
General Accounting Office
The website for the General Accounting Office (GAO) contains the latest press releases from the Comptroller General, provides access to “GAO Highlights,” GAO reports in response to Congressional requests, and Financial Reports of the U.S. Government. The GAO web-site also contains PDF and HTML versions of the 2003 Revision of the Government Auditing Standards.
U.S. Securities Exchange Commission
The SEC website provides access to laws and regulations that govern the securities industry, SEC rules on Fair Fund and Disgorgement Plans and Current SEC Rules of Practice. The website also contains the latest industry news and the latest litigation taken by the SEC.
Tax Research
Checkpoint (formerly RIA Checkpoint) - Checkpoint is a resource for accounting and tax research. At the core of this resource is RIA's Federal Tax Coordinator 2nd and United States Tax Reporter. Checkpoint also includes resources from Warren, Gorham, & Lamont (WGL). ACCESS: Checkpoint is restricted to students, faculty and staff of the University of Wisconsin—Madison. Registration is required to use the system; available from campus libraries, home or office.
IntelliConnect - Full-text federal, state, and international tax information and materials. Includes legislation, reporters (Standard Federal Tax Reporter, Federal Tax Guide, U.S. Tax Treaties Reporter, state tax reporters, etc.), journals, treatises, and more. Also includes business and finance materials such as Federal Securities Law Reporter, Blue Sky Law Reporter, Trade Regulation Reporter, FERC Reporter and more. ACCESS: Licensed access for UW-Madison students, faculty and staff; available from campus libraries, home or office.
Lexis/Nexis Academic - Full text access to law review journals, federal and state cases or codes, tax law, and international legislation. ACCESS: Licensed access for UW-Madison students, faculty and staff; available from campus libraries, home or office.
IRS.gov
Taxsites - Tax, accounting and payroll sites directory
