Guides: Accounting Research Guide: Secondary Sources

Key to Icons

Georgetown only
On Westlaw
On Lexis
On Bloomberg
PDF
More Info (hover)
Preeminent Treatise
Study Aid

Secondary Sources

Secondary sources are materials that explain the accounting standards issued by bodies such as the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB).

Treatises and Handbooks

Below is a list of selected accounting treatises and handbooks available in the Georgetown Law Library or through its subscription databases (including Westlaw and Lexis).

I. Basic Treatises

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.
Fundamentals of Governmental Accounting and Reporting (2020) Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in today's environment. Key areas covered include: the governmental environment and GAAP fund accounting and the financial reporting model; budgeting MFBA revenues and expenditures; governmental, proprietary, and fiduciary funds; government-wide financial statements; CAFR Special purpose governments; and, deferred outflows of resources and deferred inflows of resources.
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.
Practitioner's Guide to GAAP 2022 : Interpretation and Application of Generally Accepted Accounting Principles Wiley GAAP 2022 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics—including the latest updates. Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphic to aid in understanding complex topics.
Wiley GAAP for Governments 2020 : Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments This guide provides detailed information on all relevant areas of GAAP including general and special revenue funds, capital project funds and debt service funds, and derivative instruments. This book incorporates all of the pronouncements issued by the Governmental Accounting Standards Board (GASB) as well as proposed new statements or interpretations currently outstanding and relevant information on the GASB agenda for the upcoming year.
Wiley Not-For-Profit GAAP 2020 : Interpretation and Application of Generally Accepted Accounting Principles This book incorporates the codification of accounting standards into the FASB Accounting Standards Codification, focusing on three areas: 1) distinguishing characteristics of not-for-profit organizations and their financial accounting and reporting, 2) accounting areas that are unique to not-for-profit organizations, and 3) general areas of accounting that are applicable to the accounting and financial reporting of not-for-profit organizations.
Wiley Practitioner's Guide to GAAS 2022: Covering all SASs, SSARSs, and Interpretations A comprehensive and up-to-date guide to critical auditing standards, practices, and procedures for 2022.

II. On U.S. Standards

Lexis: Attorney's Handbook of Accounting, Auditing & Financial Reporting This desktop reference helps attorneys decipher financial statements, plan business transactions, structure agreements, and stay on top of the latest accounting, auditing, and reporting rules. Also included are full chapters on accountants' legal liability, accountants' support services to the legal community, reporting for not-for-profit organizations, and partnerships and joint ventures. Numerous practical examples are provided, including sample letters, forms and financial statements.
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.
Lexis: Applying GAAP & GAAS This work offers comprehensive treatment of all current generally accepted accounting principles and auditing standards.
VitalLaw: U.S. Master GAAP Guide (Archived 2018 Edition) This guide provides accountants with superior technical analysis, new insights, and practical explanations by organizing pronouncements into chapters that follow the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (only the 2018 archived edition is available).

III. On International Standards

International GAAP 2021: Generally Accepted Accounting Practice Under International Financial Reporting Standards International GAAP 2021 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context, and providing insights into how complex practical issues should be resolved in the real world of global financial reporting.
International Financial Reporting Standards Desk Reference (2005) (print) IFRSDR includes an overview of the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), a dictionary of words and phrases used in international business, and history and trends of the International Accounting Standards Board.
International Financial Reporting Standards Desk Reference (2005) (electronic) IFRSDR includes an overview of the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), a dictionary of words and phrases used in international business, and history and trends of the International Accounting Standards Board.

IV. Locating Other Relevant Books

You may find other books on accounting or auditing by searching the Library's catalog using keywords or the following subject headings:

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.
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).
Lexis: AICPA Accounting and Auditing Publications The Journal of Accountancy and The Tax Adviser (1987-Current)
Westlaw: CPA Journal The CPA Journal reports on new research and techniques in accounting (2003-Current).
Westlaw: Tax Adviser The Tax Adviser deals primarily with the technical aspects of Federal (and some state) taxation, providing practical, administrative and technical commentary through articles and regular departments (1992-Current).
Westlaw: Practical Accountant Magazine Practical Accountant Magazine provides technical information, features and case studies. Includes aspects of public accounting, including tax, and financial planning (Jan. 1994-June 2009).

Dictionaries & Glossaries

New York State Society of CPAs, Accounting Terminology Guide
International Financial Reporting Standards Desk Reference (2005) (print) IFRSDR includes an overview of the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), a dictionary of words and phrases used in international business, and history and trends of the International Accounting Standards Board.
International Financial Reporting Standards Desk Reference (2005) (electronic)
Dictionary of Accounting (2007) Dictionary of accounting: over 6,000 terms clearly defined, fourth edition. Provides a basic vocabulary of terms used in accounting, from personal finance and investments to company accounts, balance sheets and stock valuations.

Additional Resources

Accounting Coach Provides free in-depth explanations, quizzes, and questions and answers regarding over 30 introductory accounting and bookkeeping concepts. Interactive tests, visual tutorials, video seminars, and business forms are available with subscription.
Accounting & Auditing (Library of Congress) Resources are compiled by the Business Reference Section to provide links to general, U.S. and international resources.
Accounting Research Guide (Georgetown University) Details accounting and taxation related databases available through Georgetown University's Lauinger Library.
CPANet This website helps accountants interact in an online community.

Accounting Research Guide

Contents