Guides: Accounting Research Guide: Getting Started

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Getting Started

Attorneys often need to understand accounting in order to understand business-related areas of law such as corporations, tax law, securities law, and white collar crime. This research guide describes resources in the Georgetown Law Library and on the Internet for researching U.S. and international accounting standards.

If you are beginning your accounting research from scratch (that is, you have no citations to applicable accounting standards), or if you don't understand the accounting standards you've already found, Secondary Sources can help. If you have a citation, go to Where to Find Standards When You Have a Citation.

Key Resources - Electronic

Lexis: Applying GAAP & GAAS This work offers comprehensive treatment of all current generally accepted accounting principles and auditing standards.
Westlaw: GAAP Practice Manual (WG&L) This resource includes commentary on generally accepted accounting principles (GAAP) for the preparation of financial statements for commercial and industrial businesses, including guidance on accounting for specialized and regulated industries such as the insurance, petrochemical, banking and finance, real estate, and entertainment and media industries.

Key Resources - Books (Print)

Introductory Accounting, Finance and Auditing for Lawyers (6th ed. 2013) (print) This book presents accounting, finance and auditing using a clear narrative with extensive illustrations.
Introductory Accounting for Lawyers (2d ed. 2018) (print) Abridged edition to Cunningham, Introductory accounting, finance and auditing for lawyers, 7th edition.
Accounting and Finance for Lawyers in a Nutshell (7th ed. 2021) (print) This nutshell provides a well-rounded summary of the relevant accounting areas, reviews accounting principles, and discusses developments such as expanded use of fair values in financial statements and guidance on how to determine fair value, accounting for service agreements in securitizations, and revised rules on accounting for acquisitions.
Accountants' Handbook. Vol. 1: Financial accounting and general topics (12th ed. 2012) (online) This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure.
Accountants' Handbook. Vol. 2: Special industries and special topics and (12th ed. 2012) (online) This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information look to find answers to questions on accounting and financial reporting. The new edition will be updated to reflect the new FASB Codification, as well as including expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.

Journal Articles

ProQuest Accounting, Tax, and Banking Collection Many U.S. accounting and auditing standards are indexed in Proquest's Accounting, Tax, and Banking Index. Each of the print standards sources referenced in the sections below also includes topical indexing. Most electronic sources are full-text searchable.
ABI/INFORM Collection The database features thousands of full-text journals, dissertations, working papers, key business and economics periodicals such as the Economist, country-and industry-focused reports, and downloadable data. Its international coverage gives researchers a complete picture of companies and business trends around the world.
Lexis: AICPA Accounting and Auditing Publications The Journal of Accountancy and The Tax Adviser (1987-Current)
Westlaw: Journal of Accountancy Journal of Accountancy is a publication of the AICPA that focuses on the latest news and developments related to the field of accounting. The Journal is written for CPAs and other accounting professionals (2003-Current).

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Update History

Revised 5/21 (JJM)
Links 6/22 (SMM)
Revised 5/23 (SMM)

Accounting Research Guide

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