Category Archives: Accounting

Reference Question of the Week: Where can I find the FASB accounting standards codification and information on Generally Accepted Accounting Principles (GAAP)?

Until recently the record in the library catalog directed students to a librarian to get the password to the FASB accounting standards codification. That note has been changed to direct students to the (academic) Accounting Department. If you need access to the FASB accounting standards codification for your class contact Professor Bostick.

Another resource that may be of some use is the Wiley GAAP in LexisNexis. Go to LexisNexis from our list of databases (make sure you’re logged into Esearch). On the left-hand side choose Sources, then Find Sources. In the keyword search box search for GAAP.

Check the box for Wiley GAAP and now on the right-hand side press the red button that says Continue. Now you can search within Wiley GAAP.

You might also be interested in standards available at the AICPA (including the Code of Conduct): http://www.aicpa.org/RESEARCH/STANDARDS/Pages/default.aspx

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Reference Question of the Week: How do I find tax cases and revenue rulings in IntelliConnect?

This week’s question involves IntelliConnect which you can find in the list of databases under CCH OmniTax Library.

Unlike most of our other databases you will need to create a unique username and password for IntelliConnect while on campus. Once you’ve established an account you can access from anywhere.

If you already have a citation use the ‘Citator’ function to locate tax cases and rulings.

You can also use the Citator function when you have a case document open. When the case document is open click the Citator link/icon at the top. A new tab will appear and provide the Citator listing. Do a search in ‘all content’ on ‘revenue ruling’ to get general information.

“With IntelliConnect, you can track the history of cases and rulings through the legal process by using the Citator.

“The Citator allows you to determine whether a case or ruling is still current, whether there are any other cases or rulings on the same point of law that should be considered, and whether the ruling in the case is still good.

“The Citator also lists court cases and rulings that significantly comment on a cited case or ruling. The Citator shows all paragraphs in publications where a cited case or ruling is annotated, and it also provides citations to cases and rulings that may have been superseded by (or may supersede) your case or ruling.”

You can find a 1-hr training video as well as quick-start .pdfs on using IntelliConnect here.

AICPA Code of Professional Conduct

Looking for the American Institute of CPA’s (AICPA) Code of Professional Conduct? You can find it at the AICPA site, under the Research tab. Chose the link for Standards. There you will find current and historical versions of the AICPA Code of Professional Conduct.