Stewart Library - Weber State University


Research Guide: ACCTG 3500-International Accounting

Scope: This guide is a selected list of resources that will be useful for locating international accounting information. These resources include print materials available in the Stewart Library, and electronic resources, some of which may be available only to WSU students, faculty, and staff.

Table of Contents

International/Comparative Accounting Information

  • Comparative International Accounting 9th ed.   Reference HF5625.C74 2006
  • 2002 Miller International Accounting Standards Guide    Reference HF5626.M54 2002
  • European Accounting Guide 5th edition Reference HF5616.E8E975 2003
  • International accounting summaries : a guide for interpretation and comparison   On Reserve
  • IASC-U.S. Comparison Project   On Reserve
  • Handbook Of International Accounting   On Reserve
  • Miller International Accounting/Financial Reporting Standards Guide On Reserve
  • Doing Business in Mexico: A Practical Guide  On Reserve
  • Doing Business in Mexico  On Reserve
  • Doing Business in Mexico (PDF)

Produced by the MSI Global Alliance, this report provides an overview of doing business in Mexico. Section 4 includes information on Auditing and Accounting in Mexico, including information regarding the the Mexican Generally Accepted Accounting Principles (MGAAP), as well as other information about the Mexican currency, banking, and investing.

  • Similarities and Differences: A comparison of IFRS and GAAP (PDF)
    "This publication is for those who wish to gain a broad understanding of the key similiarities and differences between IFRS and GAAP. The first part of this document  provides a summary of the similiarities and differences between IFRS and US GAAP. It refers to subsequent sections of the document where key differences are highlighted in more detail." (PriceWaterhouse Global)
  • U.S. Master GAAP Guide 2007 Reference HF5616.U5.F534
  • Doing Business in [name of country]     (PriceWaterhouse) Reference K3827.5.D64
  • International accounting, general issues and classification   HF5686.I56I553 1996
  • Country studies in international accounting. Americas and the Far East   HF5616.N7C68 1996
  • TRANSACC : Transnational accounting   HF5625.T736 1995
  • TRANSACC : Transnational accounting 2nd ed.   HF5626.T72 2001 (vol. 1 Argentina-Finland; vol.2 France-Norway; vol. 3 Portugal-USA)
  • International accounting : A global perspective   HF5626.I66 1997
  • The nature and determinants of disclosure adequacy : An international perspective  HF5658.R5 1997
  • International accounting and finance handbook   HF5686.I56H36 1997
  • International accounting   HF5626.I577 1998
  • International accounting and comparative financial reporting   HF5626.N63 1999
  • Interpretation and application of international accounting standards, 1997   HF5626.E67 1997
  • Individual taxes, a worldwide summary   K4505.4.I49
  • Corporate taxes, a worldwide summary   K4544.C67
  • International Encyclopedia of Business & Management   Reference HF1001.I53 1996 v.1
    Volume 1 of this set entries on accounting in various countries, including Australia, central and eastern Europe, France, Germany, Japan, the UK, USA, and a general entry on international accounting that includes several countries.
  • International tax summaries   K45O5.4.I54
  • Accounting in the developing countries   HF5616.5.R53 1994
  • Tax system in industrialized countries   HJ2599.5 .T28 1998
    (Includes Japan, Europe, and North America)
  • Research in third world accounting   HF5616.D44R47
  • Taxation and economic development among Pacific Asian countries   HJ2970.5.M87 1994
  • Country Studies in International Accounting: Europe   HF5616.E8C68 1996
  • International taxation of electronic commerce   K4487.E43W47 2000
  • Advances in International Accounting   HF5601.A625

This is a multi-volume set of Academic Refereed articles on the advancement of International Accounting (The Library has a limited number of volumes).


INTERNATIONAL COMPANIES ANNUAL REPORTS/FINANCIAL INFORMATION

For international annual reports for specific companies, try going to that company's Web site. To find out under what basis the financial statements are presented, try looking after the "Financial Statements", in the "Notes to Financial Statements" or in the "Report of Independent Auditors".  There will often be a note titled "Accounting Policies" which will let readers know under which basis the statemens are presented.   You may also find reports from one of these sites:

Database to find financial profiles of international and U.S. companies. Information includes company history, type of business, financial ratios, subsidiaries, long term debt, and more.

Database containing financial profiles of U.S. and many international companies. Click on the Company Profiles tab and enter your company name in the Browse for tab.

  • LexisNexis Academic
    Fulltext coverage with many business and accounting resources. Includes access to Hoover's business profiles for international corporations.
  • Individual Company Websites

Most publicly traded national and international companies provide their financial information on their website usually under Investors.


FINANCIAL STATEMENT ANALYSIS

  • Financial statement analysis: a practitioner's guide  HF5681.B2F772 2002
  • The Analysis and Use of Financial Statements HF5681.B2W4678 1998
    A good reference on how to use and interpret the footnotes. (It is a good idea when analyzing financial statements to check the "footnotes" for explanations on how various numbers were contrived.)
  • Financial statement analysis: an international perspective   HF5681. B2W35 2000
  • The manager's guide to financial statement analysis  HF5681.B2J23 2001
  • Interpreting European Financial Statements   HF5681.B2N57 1994
  • Financial statement analysis HF5681.B2B46 2001
  • How to Use Financial Statements: A Guide to the Numbers HF5681.B2B285 1994
    A good source for novice investors or accountants to understand the balance sheet.
  • Tips for Reading an Annual Report

 

International Accounting Websites


Finding Articles on Accounting Topics

Try the following databases to locate articles on accounting topics:

  • ABI/Inform - now divided into:
    • ABI/Inform Global
      Nearly 1800 worldwide business periodicals with in-depth coverage of business and economic conditions, practice of business, advertising, marketing, economics, human resources, finance, taxation, computers, and more. Expanded international coverage.   Fulltext.
    • ABI/Inform Dateline
      Hard-to-find local and regional business news coverage of large corporations, privately held companies, local start-ups, executive profiles, marketing, finance, and industry news.   Fulltext.
    • ABI/Inform Trade and industry
      Search more than 750 business periodicals and newsletters with a trade or industry focus. Provides users with the latest industry news, product and competitive information, marketing trends, and a wide variety of other topics. Fulltext.

      Click on Search Multiple Databases link to search all three at once.  Also, see detailed tips on how to find articles on accounting topics that focus on a particular country in the 'Research Assistance' section below. 
  • Business Source Premier
    Similar to the ABI/Inform databases, Business Source Premier provides in-depth coverage of International Accounting and other business articles.
  • Lexis/Nexis
    To access accounting journals and literature in Lexis, select 'Business' from the main menu, then 'Accounting'. Includes AICPA publications, GAAP guides, Miller European Guide, and others. 

Citing Sources

For assignments in this class, you will use the format of the Accounting Review, Accounting Horizons, or Issues in Accounting Education, for your list of references for papers.  These publications are from the American Accounting Association and loosely follow the Chicago Manual of Style (you can find this in the reference area of the library). 

Click here to access the Guide for Citing resources from Accounting Horizons, Accounting Review, and Issues in Accounting Education


Research Assistance

If you can't find what you are looking for or you have further questions...

  • Come to the Reference Desk located on the middle level at the north end of the library
  • Call the Reference Desk at (801) 626-6415 or Toll free (877) 306-3140
  • Click on Live Assistant from the Library Home Page during library hours
  • Email the Reference Desk at refdesk@weber.edu

Or contact the Business & Economics Librarian

 


Updated May 20, 2008 . Please send comments to Ed Hahn
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