Researching accounting topics from ACCT 3250 might appear tricky but it's not. ACCT 3250 research is all about informing executive level decision making as it relates to presenting financial statements and disclosures to everything from boards to potential investors. Simply put, the stakes are high and the rules need to be followed. That's why it is helpful to research standards, guidance from governing bodies including the SEC and professional associations like FASB and the AICPA. This guide will help you understand the resources available at the library for doing just that!
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Databases for Accounting Research:
A detailed explanation of the Accounting Standards Codification from the American Institute of CPA's is available by clicking on the link. Below is a PDF that summarizes many of the practical consideration and professional obligations of CPA's in a post-codification environment.
For more information on citing FASB ASC, check out the second tab of this guide. Pay attention to the box entitled Citing the FASB ASC and the downloadable ASC Cheat Sheet.