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ACCT 601: Financial Accounting: Checkpoint Database & Accounting Standards

This is a guide for conducting company research from a financial accounting perspective, including financial data, analysis and current news stories; course guide for ACCT 100, 601 and 705.

Thomson Reuters Checkpoint

Checkpoint logo

Thomson Reuters Checkpoint is UST's premier resource for locating, interpreting, and finding out how to apply auditing and accounting standards. Within this resource you can search AICPA, FASB, and GASB materials, both current and historical, as well as many editorial resources that assist in defining and interpreting the standards.  Particularly useful are Checkpoint's features that allow you to print out, cite, and contextualize its material.

Supplemental Materials

Use Mergent Online, the SEC website, or individual company websites to find 10K annual filings to find examples of disclosure issues.

FASB Codification Materials

FASB logo

The Financial Accounting Standards Board (FASB) produces an Accounting Standards Codification (referred to as ASC or "the codification") of the authoritative literature and rules issued by the relevant bodies that govern Generally Accepted Accounting Principles (GAAP) in the United States.

Websites of Standards-Creating Bodies