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Accounting and Reporting Standards and Regulations
Internet Resources
Financial Accounting Standards Board
(FASB)
FASB establishes the standards of financial accounting and reporting that govern the preparation of financial reports in the private sector. Recognized by both the Securities and Exchange Commission (SEC) and the American Institute of Certified Public Accountants (AICPA).
Governmental Accounting Standards Board (GASB)
GASB establishes the standards of financial accounting and reporting that guide the preparation of external financial reports for state and local governments.
International Financial Reporting Standards
International Financial Reporting Standards (IFRS) are accounting standards, from the International Accounting Standards Board (IASB), that are becoming the global standard for public company financial statements. IASB is an independent accounting standard-setting body.
Securities & Exchange Commission (SEC)
SEC's primary mission is to protect investors and maintain the integrity of the securities market.
Federal Accounting Standards Advisory Board (FASAB)
FASAB considers and recommends accounting principles for the federal government.
Securities Lawyer's Deskbook
Access the full text of the basic federal securities laws and regulations, as well as the principal Securities and Exchange Commission forms under those laws and regulations (like the 10-K, 10-Q, etc.).
Print Resources
Miller GAAP Guide
Obtain explanations and analysis of generally accepted accounting principles (GAAP) and FASB standards.
Location: REF HF 5616 .U5 M5
Original Pronouncements: Accounting Standards
Access FASB and AICPA pronouncements.
Location: REF HF 5616 .U5 F537 2000-2001
Financial Statement Analysis
Internet Resources
Tips for Reading
an Annual Report
Technology Management Handbook through ENGnetBASE database (Rensselaer at Hartford login ID and password required)
Refer to Section 6.1 for coverage of financial statements. Focuses on issues involved in technology ventures. Also available in print (see below).
Print Resources
How to Read a Financial Report
Plain-English guide to financial reports.
Location: HF 5681 .B2 T733
Miller GAAP Financial Statement Disclosures Manual
Use this guide for information about financial statement footnote disclosures.
Location: REF HF 5658 .M55 2001
Technology Management Handbook
Refer to Section 6.1 for coverage of financial statements. Focuses on issues involved in technology ventures. Also available online (see above).
Location: REF T 49.5 .T4454 1999
Our collection includes books on this topic that you can borrow. Search the Rensselaer Libraries' Catalog to find them. Some examples follow:
- Understanding Income Statements
Location: HF 5681 .I48 P55 1995
- Understanding Financial Statements
Location: HF 5681 .B2 F764 1998
- Analyzing Financial Statements
Location: HF 5681 .B2 A6464 1984
Financial Valuation and Appraisal
Internet Resources
Technology Management Handbook through ENGnetBASE database (Rensselaer at Hartford login ID and password required)
Refer to Section 6.2 for coverage of valuation in accounting. Focuses on issues involved in technology ventures. Also available in print (see below).
Print Resources
Valuing a Business: the Analysis and Appraisal of Closely Held Companies
Explore this comprehensive guide to the business valuation process.
Location: REF HG 4028 .V3 P7 2000
Technology Management Handbook
Refer to Section 6.2 for coverage of valuation in accounting. Focuses on issues involved in technology ventures. Also available online (see above).
Location: REF T 49.5 .T4454 1999
Tax Information
Internet Resources
Internal Revenue Service (IRS)
Explore federal tax information. Some popular sections follow:
Code of Federal Regulations: Title 26 - Internal Revenue Regulations
Scroll down to view Title 26.
US Code: Title 26 - Internal Revenue Code
Access the code through the following web site:
State of Connecticut Department of Revenue Services
Obtain forms, publications, and other state tax information.
TaxWeb
Find answers to general tax questions. Includes links to federal and state tax sites useful for more detailed tax research.
American Bar Association
Section of Taxation
Obtain links to federal, state, and foreign tax sites.
Technology Management Handbook through ENGnetBASE database (Rensselaer at Hartford login ID and password required)
Refer to section 6.7 for coverage of depreciation and corporate taxes. Focuses on issues involved in technology ventures. Also available in print (see below).
Print Resources
Technology Management Handbook
Refer to section 6.7 for coverage of depreciation and corporate taxes. Focuses on issues involved in technology ventures. Also available online (see above).
Location: REF T 49.5 .T4454 1999
Accounting Industry