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Guide
to Finding Accounting Information |
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Accounting
standards, principles and authoritative literature are produced by various
accounting bodies and organizations to ensure uniformity in accounting
procedures. This makes it easier to compare company financial statements
and holds companies and government entities accountable to the public.
Listed below are the different types of publications produced by accounting
standard setting bodies. |
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Database of
financial reporting literature including Financial Accounting Research
System (FARS), American Institute of Certified Public
Accountants (AICPA), Financial
Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), and
International Accounting Standards Board (IASB) literature and standards. |
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There
are several types of financial statements. For information on assets and liabilities,
look at the balance sheet. For revenues and profit, look at the income
statement. Public companies report their financial statements in several
different filings with the Securities and Exchange Commission (SEC). In
addition to the numbers, these filings and reports may contain text with more
information about the company. |
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Search for
your company to see a fact sheet. Use the menu on the left side of the screen
to get annual or quarterly financial information. |
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This database
contains very detailed information. Search for your company, then use the “company Financials” tab to get data and
analysis. Use the “EDGAR” tab to view the complete text of SEC filings; use
the “Annual Reports” tab to view a PDF version of the company’s annual report
to shareholders. |
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Annual
Statement Studies (eStatement Studies) |
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Uses more
than 190,000 financial statements to produce industry composites of financial
data. Balance sheet and income statement information is shown in common size
format, with each item a percentage of total assets and sales. Common size
statements are computed for each individual statement in an industry group,
then aggregated and averaged. eStatement
Studies is organized according to the NAICS. Data is presented in six areas,
which can be selected from the menu-bar below the data set: The three sets of
Financial Ratio Benchmarks
data (FRB assets, FRB History, and FRB Sales), and the three sets of Industry Default Probabilities
and Cash Flow Measures data (IDP
Assets, IDP History, and IDP Sales). |
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EDGAR
(http://www.sec.gov/edgar.shtml) |
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View the
complete text of companies’ filings with the Securities and Exchange
Commission. Includes 10-K (annual) and
10-Q (quarterly) reports, proxies, and others. |
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Includes
analysis and primary accounting and tax resources including tax law, WG&L
treatises and journals, tax-related news, cases, and rulings. |
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Database of financial reporting
literature including American Institute of Certified Public Accountants
(AICPA), Financial Accounting Standards Board (FASB), Emerging Issues Task
Force (EITF), and International Accounting Standards Board (IASB) literature and
standards. |
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Provides full text for
over 2,280 journals covering all aspect of business. In addition to the full
text, this database offers indexing and abstracts for nearly 2,440 journals.
This database contains popular business publications such as Business Week,
Forbes, Harvard Business Review, and hundreds of scholarly, peer reviewed
journals. Also included is Wall Street Words, a dictionary of financial
terms, linked directly to words within the citations and full text. |
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For
most specific results, use the search box at the top of the page to search
for your company. Click on the “News/Magazines” tab to see a list of articles
on the company. |
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ABI/INFORM
offers articles from a wide array of sources, including journals, industry
publications, regional business news publications, and the Wall Street
Journal. For best results, click on the green “Advanced Search” tab at the
top of the screen. Put your company name in the search box, and change
“Citation and abstract” to “Company/Org.” You can use the tabs at the top of
the results list to look at trade publications or newspapers only. |
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This
is a comprehensive full-text database covering business, news, legal, company
and medical information. |
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An
e-Journal (a.k.a. Electronic Journal) is an electronic version of a journal,
which can be accessed and read via the Internet. The journal is usually, but
not always, also available in paper format. |
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Other Selected Titles: |
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Premier
Accounting Journals |
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General
Accounting Journals |
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