Resources for Accounting

General & International

Association for Accountancy and Business Affairs (AABA)

An independent organisation working for openness, accountability and justice in accounting and business matters

Company Reporting (Library Database)

Analyses the financial reporting practice of public companies, with a focus on S&P Europe 350 and UK FTSE 350. Monitoring reports on all major public companies plus the CR Review (a broad overview of recent changes from a less technical perspective)

Economist.Com (Library Database) & Economist Historical Archive (Library Database)

Website of the Economist magazine with articles from 1997 & much additional material. The Economist Historical Archive offers the full text of all articles from 1843 onwards.

eIFRS (Library Database)

Online edition of International Financial Reporting Standards (IFRSs) including International Accounting Standards (IASs), Interpretations (IFRICs/SICs) and accompanying documents

FT.Com (Library Database) & FT Historical Archive (Library Database)

FT.Com website offers a 5 year archive of articles from the Financial Times, plus lots more web only content. Register
for access. The FT Historical Archive has the full text of articles right back to 1888.

IAS Plus

Deloitte site with extensive resources, including IFRSs in your pocket and various statistical datasets

IFRS

International Financial Reporting Standards (IFRS)

IFRS Foundation

The IFRS Foundation is an independent, not-for-profit organisation which aims to develop a single set of high quality and globally accepted international financial reporting standards (IFRSs) through its standard-setting body, the IASB (International Accounting Standards Board)

International Federation of Accountants (IFAC)

Europe

European Accounting Association

Aims to bring together academics across Europe

United Kingdom

Accountancy age

Major UK journal for practising accountants. Topical news on journal website.  Back volumes from 1998 also available

Accjobs.com

Lists accounting job vacancies

Accounting Standards Board (UK)

Part of the Financial Reporting Council (see below)

Association of Chartered Certified Accountants (ACCA)

Includes its online research reports

Association of International Accountants (AIA)

Founded in the UK in 1928, AIA seeks to create a global network of accountants to encourage trust, clarity and shared international standards in the profession

CCH Daily (Library Database)

Very useful source for independent news and analysis on accountancy in the UK (including tax & audit), from the respected magazine
 Accountancy (published by Wolters Kluwer) which is available from 2000 onwards, and practitioners across the accounting profession

Chartered Institute of Management Accountants (CIMA)
Chartered Institute of Public Finance & Accountancy (CIPFA)

UK body for public sector accounting

Financial Reporting Council

Aims to encourage good financial reporting practices in the UK. Oversees the work of the Accounting Standards Board & the Auditing Practices Board

Institute of Chartered Accountants in England and Wales  

See its useful ICAEW Directory of Firms

Institute of Chartered Accountants of Scotland (ICAS)

United States

American Accounting Association

Including its Resources on change in Accounting education

American Institute of Certified Public Accountants (AICPA)
Financial Accounting Standards Board (US) (FASB)
Institute of Management Accountants (US)

Auditing

Audit Commission

A UK body which oversees auditing in the public sector

Auditing Practices Board(UK)

Part of the Financial Reporting Council 

International Auditing & Assurance Standards Board (IAASB)

An independent standard setting body under the auspices of the International Federation of Accountants (IFAC)

National Audit Office (UK)

Scrutinises public spending on behalf of parliament

Public Audit Forum

Established by the UK public audit agencies to provide a platform for research on the audit function

Company Information

UNITED KINGDOM

Companies House

Companies House incorporates & dissolves limited companies, and registers the information companies are legally required to supply. New beta website offering free access to company documents filed from around 1995.

FAME (Library database)

Major database of UK & Irish public & private companies offering detailed financial information & documents, news, etc.

FT.Com (Library database)

Useful for current data & news on companies

Investegate

Excellent source of free data - regulatory and non-regulatory announcements by public companies listed on the FTSE100, FTSE250  or AIM. Announcements archive back to 2002

GLOBAL

Annual Reports Service

Free service from Precision IR offering annual reports by email from over 3000 selected global companies

Business Source Complete (Library database)

Company profiles for the world's top 10 000 companies from Datamonitor

Datastream (Library database)

Available from the reading room, ground floor). Vast resource providing equities & other data for tens of thousands of companies around the world

Fitch Connect (Library database)

Detailed financial information for banks worldwide. 10 years of data on main platform, historical data (30 years) through Excel plug-in. Replaces Bankscope

International directory of company histories

Ref. HD 2721 (floor 3). Authoritative multivolume reference work.

Nexis (Library database)

Contains company information for 11,000 companies world-wide, daily financial and business news, the full text of the Financial Times. Also includes news from over 2000 global sources with an extensive archive

Passport GMID (Library database)

Market research database from Euromonitor. Identify leading companies in specific sectors & obtain company profiles

PI Navigator (Library database)

Major source of full text company annual reports for the UK (from 1990-), the US (1999-) and worldwide. Financial accounts data can be readily downloaded to Excel for analysis. Also contains numerous other documents, such as IPO prospectuses and M&A data

EUROPE. UNITED STATES

BACH-ESD

Databases from the Banque de France for aggregate data on non-financial corporations for 9 European countries

Edgar (USA)

The US Securities & Exchange Commission provides free public access to its Edgar database (1993-) enabling research into company financial information and operations by reviewing registration statements, prospectuses and periodic reports. M&A, insolvency & IPO data is included. The SEC guide Researching public companies through Edgar may be useful

ERI Full Proxy, 10-K & Nonprofit Information (USA)

Economic Research Institute database, with reports on thousands of US companies from 1994

ETHICS. FRAUD. TAX AVOIDANCE

Americans for Tax Fairness

Association for Accountancy and Business Affairs (AABA)

An independent organisation working for openness, accountability and justice in accounting and business matters

Financial scandals

Interesting site maintained by Roy Davies, Exeter University

HMRC Measuring Tax Gaps

OECD Centre for Tax Policy & Administration

Offshore Leaks Database

Compiled by the International Consortium of Investigative Journalists, data (from 1977-) comes mostly from the Panama Papers.

Tax Justice Network

Campaigning group promoting tax compliance & transparency, and opposing tax evasion & tax havens

Insolvency. Mergers & Acquisitions

Acquisitions monthly

Print journal at HD 1.A4 containing M&A deal data 1985-2010 (ceased publication)

Competition Commission

Independent public body which conducts in-depth inquiries into mergers, markets and the regulation of the major regulated industries of the UK

European Commission

Its Competition arm examines mergers in the EU

Insolvency Statistics

Official government insolvency statistics for the UK  1960- onwards. Similar statistics are available for Scotland from the Accountant in Bankruptcy. See also:
Insolvency: general annual report (DTI) 1987-2002 (incomplete) HG 3769.G7 Continuation of: Bankruptcy 1963-1985 Store A HG 3769.G7

M&A Portal

Hosted by Bureau van Dijk, offering some free news & data on recent M&A activity. Note: the Library does not subscribe to the BvD database Zephyr

Nexis (Library database)

Select Companies tab, click on Subject option, and select Mergers & Acquisitions from the A/Z index. You can further limit your search by selecting the Geography option to specify a country or region.

Office for National Statistics
Business Demography

Data series, formerly known as Business start-ups & closures. Data from 1980- onwards for UK companies

Mergers & acquisitions involving UK companies

Official time series data from the Office for National Statistics, 1969- onwards (earliest series available)

Panel on Takeovers & Mergers

Independent body whose main function is to issue and administer the City Code on Takeovers and Mergers

PI Navigator (Library database)

Major source of full text company annual reports for the UK (from 1990-), the US (1999-) and worldwide. Financial accounts data can be readily downloaded to Excel for analysis.

Stock Exchange Yearbook (1875-2011)

This directory at HF 1.S8 (various titles, some in store or on microfilm) includes two potentially useful lists, a list of company name changes and a list of deletions since the previous edition of the yearbook. The latter also provides the reason for removal from the list such as takeover, winding up, delisting or merger

Thomson ONE (Library Database)

Best available source of M&A data. Login & access by hovering over Screening & Analysis tab at top - Hover over Deals & League Tables - Hover over M&A
- Select Advanced Search

See also the subject guide for Business & Management


Enquiries

Library
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Colchester
Essex
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+44 (0) 1206 873192
libline@essex.ac.uk