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ACCT 3250 Leadership Accounting: Accounting Research

Accounting Research

Accounting Research @ CSULA

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!

Accounting Coach

Need a refresher on basic or intermediate accounting concepts?

Try the Accounting Coach, a free website that gives great summaries to virtually all major accounting topics.

Accounting Research Databases

Databases for Accounting Research:

FASB Accounting Standards Codification

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.

Citing the FASB ASC

ASC cites are simple. They follow the format below and typically look like this:

ASC 310-10-15-2

i. Topics —  ASC 310 to access the Receivables Topic
ii. Subtopics —  ASC 310-10 to access the Overall Subtopic of Topic 310
iii. Sections — ASC 310-10-15 to access the Scope Section of Subtopic 310-10
iv. Paragraph —  ASC 310-10-15-2 to access paragraph 2 of Section 310-10-15

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.
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