Accounting and Tax

Subject Research Guides>Business>Accounting

Contents

Accounting Standards  
Financial Ratios Finding Articles
Taxation Finding Books

Accounting Standards

FASB Publications<http://www.fasb.org/public/>
Documents issued by the FASB include Statements of Financial Accounting Standards, Statements of Financial Accounting Concepts, Interpretations and Technical Bulletins.

Lexis-Nexis Academic, an OSU Libraries business database
Click"Business" from the left menu bar, then "Accounting," to search accounting literature. See the Source List for the titles searched.

The following groups work to develop state, U.S. and international accounting standards.

American Institute of Certified Public Accountants <http://www.aicpa.org/>

Federal Accounting Standards Advisory Board <http://www.fasab.gov/>

Financial Accounting Standards Board <http://www.fasb.org/>

Governmental Accounting Standards Board <http://www.gasb.org/>

International Accounting Standards Board <http://www.iasb.org/>

U. S. Securities and Exchange Commission <http://www.sec.gov/>

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Financial Ratios

Almanac of Business and Financial Ratios
Ref HD 2791 .A45
Compiled by Leo Troy, this covers financial and operating ratios for a variety of industries retrospectively.

Annual Statement Studies
Ref HF 5681 .B2 R6
Robert Morris Associates. Financial and operating ratios for over 300 industries with historical statistics.

Industry Norms and Key Business Ratios
Ref HF 5681 .R25 S41

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Taxation

CCH Tax Research Network an OSU Libraries business database
Full-text searchable database of primary and secondary legal sources, including the online equivalent of the Standard Federal Tax Reporter, Tax Treaties, and state tax reporters.

Internal Revenue Service <http://www.irs.gov/>
Tax statistics, forms, tips and information for tax professionals

U. S. Tax Code Online <http://www.fourmilab.to/uscode/26usc/ustax.html>
Access the complete text of the United States Internal Revenue Code, Title 26 of the U.S. Code (26 USC) in a variety of ways.

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