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Accounting and Tax Information Resources

The resources here contain information on accounting professional standards, tax code and interpretations of the tax code.

Accounting, Tax & Banking Collection

This resource includes more than 1,200 national and international sources of information on accounting, taxes and taxation, the financial services industry, banking trends, products, companies, issues and operations. Sources include academic / peer-reviewed journals, trade journals, industry reports, conference proceedings, and dissertations.

 

RIA Checkpoint (Kenan-Flagler Only)

Searchable Full-Text of a variety of publications relating to United States federal, individual state, and international tax issues. Also includes searchable Full text of SEC and GAAP Compliance rules, procedures, and International Accounting standards.

 

VitalLaw  (formerly CCH IntelliConnect)

Federal, State and some International Tax information The Federal service includes the Standard Federal Tax Reporter; the Federal Estate/Gift Tax Reporter; the Federal Excise Tax Reporter; the current Internal Revenue Code; cases and rulings as well as IRS publications. The State file contains all State Tax Reporters as well as State Tax Laws. Other files cover International taxation. Federal Tax Day and State Tax Day are included in the News section.

 

FASB Accounting Standards Codification

A searchable database with useful tools for research and resources, made available for free to students and faculty. The database and research system was developed by the Financial Accounting Standards Board (FASB) and pulls together many of the authoritative resources about accounting standards into a single, searchable system. It includes all level “A through D” GAAP issued by a standard setter, Pronouncements issued by the FASB (Financial Accounting Standards Board), the EITF (Emerging Issues Task Force), the Accounting Standards Executive Committee (AcSEC), the Accounting Principles Board, and relevant portions of authoritative content issued by the Securities and Exchange Commission (SEC) and selected SEC staff interpretations and administrative guidance.(Source American Accounting Association web page)
Special Note: This resource is available only to UNC Kenan-Flagler Master of Accountancy students.  Please contact Professor Tanja Snively or the Kenan-Flagler Librarian David Ernsthausen for the user name and password.

 

GARS Governmental Accounting Research System

A searchable database of all U.S. Generally Accepted Accounting Principles (GAAP) and related literature for state and local governments, including original GASB Statements, Concept Statements, Technical Bulletins, and Interpretations, with NCGA pronouncements, and selected AICPA materials; a Codification that organizes currently effective accounting and reporting standards for state and local governments in to four parts: General Principles, Financial Reporting, Specific Balance Sheet and Operating Statement Items, and Stand-alone Reporting—Specialized Units and Activities; a Comprehensive Implementation Guide, and a Topical Index. (Source American Accounting Association web page)
Special Note: This resource is available only to UNC Kenan-Flagler Master of Accountancy students.  Please contact Professor Tanja Snively or the Kenan-Flagler Librarian David Ernsthausen for the user name and password.

 

European Commission Taxation and Customs

Information on European Union tax and customs issues. Including personal and company taxation, Tariffs and excise taxes, VAT (Value Added Taxes), car taxes, and customs procedures and controls.

 

Federation of Tax Administrators

Content includes links to state tax agencies’ home pages, links to each state’s tax forms and electronic filing sites, general information on state tax structures, information about upcoming meetings and workshops, data on proposed federal tax changes that could affect state revenues and information of state level income sales and excise taxes.

 

Internal Revenue Service

Tax information, publications, and forms from the United States Internal Revenue Service.

 

Sales Tax Institute

News and legislation relating to sales and use taxation in the United States. Click on the “Sales Tax Resources” link on the right of the screen for a link to sales and use tax rates by state.

Most recent update on March 16, 2022.