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Accounting Resources: Research Accounting & Taxation Topics

This research guide provides high quality resources for Masters of Accounting program and others studying accounting at UC San Diego

Sources for Researching Your Topics

CCH AnswerConnect

Our subscription contains the OMNI Accounting Library of CCH U.S. federal and state tax publications, notably the Standard Federal Tax Reporter, the Federal Estate and all 50 State Law Reporters, tax law, cases, IRS Code and Letter Rulings, the U.S. Master Tax Guide, and other in-depth analysis of tax issues. Also publication cover the federal taxation of financial products, such as: Financial Products: Taxation, Regulation and Design, by Andrea Kramer; and Federal Income Taxation of Debt Instruments, by David Garlock. Coverage: Note: some may remember this product used to be called CCH IntelliConnect.

  • Federal & state tax daily updates
    • Federal Tax Legislation Highlights; Emerging Issues and Tax Reform
  • IRS publications (Rulings, Code, public forms & documentation)
  • Tax reporters
    • Standard Federal Tax Reporter
    • State tax reporters
  • US Tax Cases
  • Explanations, analysis, practice aids
    • US Master Tax Guide - contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS
    • US Master Depreciation Guide
    • CCH Tax Prep Partner Series
  • WG&L journals & news (Path: Home > Journals)
    • Taxes: the Tax Magazine - a flagship publication that is a monthly guide to current tax issues, trends and legislative development (U.S., state and international). Taxes intends to provide advice specifically for practitioners and includes recurring columns and special features on tax planning and practice, such as Corporate Tax Watch, Employee Benefits Column, Federal Tax Practice Standards, Estate Planning, Family Tax Planning Forum, practice columns, a calendar of upcoming conferences and meetings, and more. Text  also available in PQ Accounting, Tax and Banking database)
    • Journal of State Taxation
      Text also available in Business Source Complete, Hein Online, & PQ Accounting, Tax and Banking)
    • International Tax Journal (Path: Home > Journals.
      Text also available in databases like Business Source Complete, Hein Onlinne and PQ Accounting, Tax and Banking).

Additional available resources


CCH Accounting Research Manager (ARM) 

This part of CCH is a comprehensive source for researching your accounting topics.

To access, you first must have created a CCH IntelliConnect account while you are on campus/on the vpn client. The ARM link is at the bottom of that page, if you already are logged in. (see the "Log in to your other CCH products" in the footer of the page). Or, use the ARM link here.

ARM overview menu

Search here for:

FASB Codification     ⁃     Accounting Standards     ⁃     Interpretations      ⁃     Checklists      ⁃     Current Development Updates      ⁃     “A Closer Look” Topic Analysis

Sections include:

Accounting and SEC – contains: accounting standards and summaries of significant accounting matters by topic, presented in the same order as the FASB Codification, with links to authoritative and interpretive literature from FASB and IASB; summaries of significant IAS/IFRS accounting matters that correspond to U.S. GAAP summaries; ARM interpretations; U.S. and international authoritative and proposal-stage literature.

FASB content – current Codification, plus historical statements and interpretations, staff positions, technical bulletins, special reports, implementation guides and proposal-stage literature.

AICPA content – audit and attest standards, guides for accounting and audit, Statements of Position and related proposal-stage literature. Also includes older material issued by AICPA prior to 2009.

Securities & Exchange Commission (SEC) content –

  • SEC background and interpretive materials, hot topics and literature updates.
  • Standard literature of the SEC: Rules, regulations and releases of the 1933 and 1934 Acts, Financial Reporting Releases, Accounting and Auditing Enforcement releases, Staff Accounting Bulletins, Staff Legal Bulletins, Staff speeches, SEC releases of final and proposed rule changes, etc.
  • ARM section called “SEC Practice” featuring interpretations and links, including Sarbanes-Oxley related-rules and plain English summaries.
  • SEC’s Division of Corporation Finance staff publications: “Financial Reporting Manual” and Compliance and Disclosure Interpretations

Daily and weekly updates from numerous sources provide issues summaries, information on changes and proposals, projects and meetings. Sources include AICPA, IASB, FASB’s EITF (Emerging Issues Task Force), PCC (Private Company Council), IASB, SEC, PCAOB, IFRS and GASB.

Login to Checkpoint Edge (RIA)

Access requires IP authentication, so you must be on the UCSD-Protected network (on campus) or the vpn client (off-campus; choose Group:allthruucsd). (Faculty login here). Additional info:

  • Students who want added functionality may create a Checkpoint user ID via this link, using their @ucsd.edu email address. The extra features allow you to highlight, add notes, create folders, save documents. You will still need to use the IP authentication, but if you login these additional tools are available to you.
  • Student IDs are temporary and will automatically expire on Dec. 31st and July 31st. You may re-register for continued access.

This top resource for accounting professional practice and academic research includes many types of information: accounting & auditing guides and standards; federal and state law reporters; international financial reporting and taxation materials; interpretations and research articles; news and updates; and tools and tables.

There are three ways to access: IP authentication (on campus via UCSD-Protected network or VPN client; limited to 35 simultaneous users), Faculty IDs or Student IDs via Registration (student ID’s expire twice a year).

Specific contents of the federal and state tax package include:

  • Reporters and citators:
    U.S. Tax Reporter, Federal Tax Coordinator, public domain library and citator
  • Up-to-the-minute commentary:
    Federal Tax Update, RIA Tax Watch, Tax Cuts and Jobs Act
  • Background and planning tools:
    RIA Federal Tax Handbook, Orientation documents, Quick Tax Amounts, Tax Advisors Planning System II.
  • WG&L Journals:
    Journal of Taxation, Journal of Corporate Taxation, Practical Tax Strategies/Taxation for Accountants

Quick Reference Guide

Contents of the state and local tax package include:

  • Guides and updates:
    All States Tax Guide, State & Local Tax Update
  • State and local tax reporters:
    comprehensive coverage of all states and D.C., including list of approved laws, legislative highlights,
  • Tools: state search wizard, CompareIt
  • WG&L’s Journal of Multistate Taxation and Incentives

Other content and tools:

  • Catalyst Library of guides that cover forms of business (C Corporations, S Corporations, Partnerships, Consolidated Groups), specialized accounting and taxation topics (Business Income, Deductions and Credits, Cost Recovery, Sales and Exchanges, Investments, Compensation; Tax Accounting) and geographies (State Specific; International – U.S. Income Tax)
  • Calculators and tax tables
  • US GAAP Guides for Accounting and Financial Statements, GAAP-related Catalyst guides, Financial Management & Controllership, Internal Audit, and SEC Compliance.
  • International Financial Reporting Standards (IFRS) guides

Accounting standards academic packages:

  • AICPA Professional Library
    Professional Standards, Audit & Accounting Guides, Audit Risk Alerts, Technical Questions and Answers
  • GAAP Reporter with FASB
    The GAAP Reporter with FASB Codification uses the structure of the FASB Codification, and provides detailed guidance in the form of Explanations for each section, authored by experts. The Explanations restate the Codification in clear, straightforward terms and provide professional insights, expertise, and illustrations on how to apply the guidance in practice.
  • GASB Reference Materials
    GASB Original Pronouncements, Codification, Guides, Exposure Drafts, SEA Performance Information, Topical Index
  • IASB and IFRS International Standards
    Multiple publications that include standards, revisions, interpretations, guides, news, a glossary and IASB/FASB Mapping Tool
  • PCAOB Library and Accounting Standards

 

Below are additional major research tools that are comprehensive. They cover journal and news publications on accounting, taxation, business, economics, ethics, law, mathematics, psychology, taxation, politics, public policy and related topics.

Use these to find academic articles on your topics. Which you select will depend on what subject area(s) are relevant to your topic.

Business & Legal Research Sources: Best Starting Points

Additional Scholarly and News Sources for Academic Tax & Accounting Research

News Sources for Research