Accounting

Philip Wilson. Wolters Kluwer Pub,, 2017.
Main Level, Reference: R 338.7409 W696A
The almanac features IRS-based financial ratios for almost 200 industries (arranged by NAICS code). It includes items such as rent and advertising expenses, as well as breakdowns by asset size of companies in an industry.

This brief brochure explains how to read the basic parts of financial statements.

A global information company providing information tailored for professionals in the financial services, media and corporate markets with freedom from bias.

Main Level, Reference: R 338.0973 R54R
This core resource for industry ratios & benchmarks is from RMA, a banking organization (Risk Management Association, formerly Robert Morris Associates).

Access note: Click on Search for Company Filings, then Companies and other Filers to look up forms for a specific company. The Descriptions of SEC Forms link will give short descriptions of the most common corporate filings made with the SEC.

* On permanent reserve at the Reference Desk.
Reports on approximately 1,800 large, small & mid-cap stocks, ranking them for performance, technical merit, and safety. Each stock report is updated on a regular rotation 4 times a year. Current issue plus previous year.

[Federal Deposit Insurance Corporation]
An independent agency of the United States government that protects the funds depositors place in FDIC-insured institutions. Site has updates, news, industry analysis, including bank data and stats, info on failed banks, banking trends, and more.

[Occupational Safety & Health Administration]
The Standard Industrial Classification (SIC) coding system for industries was last used in 1987. It was replaced by NAICS (see below).

[U.S. Census Bureau]
Also available Main Level, Reference: R 338.02 N811N

[Goizueta Business Library, Emory University]
Clarifies the hierarchy of authority for “generally accepted accounting principles” (GAAP) in terms of the structure of a house.

[Federal Accounting Standards Advisory Board]
The most authoritative source of generally accepted accounting principles (GAAP) developed by FASAB for federal entities. The FASAB Handbook compiles and codifies the accounting standards and other pronouncements developed by FASAB and incorporates amendments within each individual pronouncement. It is designed to meet the needs of users for an authoritative reference to concepts, standards, interpretations, technical bulletins, technical releases, and other issuances. It contains extensive cross-referencing and indexing.

[Federal Accounting Standards Advisory Board]
The most authoritative source of generally accepted accounting principles (GAAP) developed by FASAB for federal entities. The FASAB Handbook compiles and codifies the accounting standards and other pronouncements developed by FASAB and incorporates amendments within each individual pronouncement. It is designed to meet the needs of users for an authoritative reference to concepts, standards, interpretations, technical bulletins, technical releases, and other issuances. It contains extensive cross-referencing and indexing.

[Government Accounting Standards Board]
Summaries and status of pronouncements of the authoritative financial accounting and reporting standards for state and local governments are available in three sections: GASB Statements, GASB Concepts Statements, and GASB Interpretations.

[Securities and Exchange Commission]
The SEC establishes authoritative financial accounting and reporting standards for publicly-held companies. Regulatory Actions presents releases concerning SEC rulemaking activity, including concept releases, proposed rules, final rules, interpretive releases, and policy statements. It also links to announcements concerning SRO rulemaking, PCAOB rulemaking, instructions for Exchange Act Exemptive Applications, other Commission notices, and public petitions for rulemaking submitted to the SEC.

[American Institute of Certified Public Accountants]
The AICPA defined accounting standards from 1939 to 1973. The organization currently issues Statement of Positions (SOPs), Accounting and Auditing Guides, and letters of comment on standards on financial accounting and reporting proposals issued by the standards boards.