LibGuides: Business & Management (RSM): Accounting and Control

Journals

Accounting Topical Research

International Standards:

The International Accounting Standards Board (IASB)
It is the independent standard-setting body of the IFRS Foundation including technical staff and advisory bodies composed of international experts.

eIFRS This link opens in a new window
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IFRS is a not-for-profit, public interest organisation established to develop globally accepted accounting standards. IFRS Standards are currently required in over 125 jurisdictions.

Note: As of Nov. 2021 users need to register an account with the publisher with their (full) EUR email address.

US Standards:

Financial Accounting Standards Board (FASB):
The designated private sector organization in the U.S. that establishes financial accounting and reporting standards.
Accounting and Reporting Guidance
This site lists accounting offices at the SEC that are responsible for establishing and enforcing accounting and auditing policy.

For annual report data for publicly listed from companies worldwide, we recommend the Worldscope data available via Eikon Datastream -try using the Datastream Navigator first to browse through the content- and Compustat Capital IQ via WRDS.

Bloomberg This link opens in a new window
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The Bloomberg terminals are only accessible in the Bloomberg/Eikon class which is housed in the Polak building on the first floor (Y01-7)
Compustat global (via WRDS) This link opens in a new window
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CompuStat Global consists of annual and quarterly report data of listed companies, with an emphasis on non-American and non-Canadian companies.
Compustat North America (via WRDS) This link opens in a new window
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CompuStat North America consists of annual and quarterly report data of listed American and Canadian companies.
CSMAR - China Stock Market & Accounting Research (via WRDS) This link opens in a new window
CSMAR is the comprehensive database for Chinese business research, covering data on the Chinese stock market, financial statements and China corporate governance of Chinese listed firms.
CSMAR covers publicly offered securities investment funds, including fund profile, quotes, performance, income distribution, investment portfolio, and main financial indices.
Datastream Navigator This link opens in a new window
Online tool to collect codes needed in Datastream.
Access:
To be able to access Datastream Navigator a username and password is needed.
USERNAME:ZERA002
PASSWORD:TONIC521
Eikon This link opens in a new window
Contains the databases from Datastream and ThomsonONE in one new interface called Eikon. Eikon is available in Y01-7 (Polak building)

Private / Family company data:

Orbis This link opens in a new window
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Financial data of 79 million companies worldwide.

Open data:

OpenCorporates
Open and free database of company data, originating from primary public sources.
Provide access to their API.
UK Companies House
Companies House is the United Kingdom's registrar of companies. All forms of companies are incorporated and registered with Companies House and file specific details as required by legislation.
Business registers – search for a company in the EU
In accordance with Directive 2012/17/EU this service is to cover the business registers of all EU countries as well as Iceland, Lichtenstein and Norway.
more...less...
At the moment you can only request information that the national registers provide free of charge. To request documents against payment, please go to the national register’s website, where the final price will be specified.

Westlaw Next This link opens in a new window
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Westlaw Next contains case law, legislation, treaties and legal periodicals and articles for the United States, Canada, United Kingdom and the European Union.
Westlaw Next provides additional international materials including coverage for US, Hong Kong, United Kingdom, Canada and Australia as well as topical materials such as other international journals, intellectual property, patent information and arbitration.

Tax:

Europa: European Union website This link opens in a new window
EUROPA is the website of the European Union where all information and links are gathered about her foundings, member states, institutions, policy and law.
International Bureau of Fiscal Documentation (IBFD) This link opens in a new window
Contains publications of the International Bureau of Fiscal Documentation (IBFD). Journal titles listed like the "Bulletin for International Taxation" and "European Taxation" may be accessed in the search menu through choose a collection
IBFD Webinars are also accessible but require a (free) IBFD account.
https://www.ibfd.org/IBFD-Tax-Portal/Create-Free-IBFD-Account

To access the IBFD Webinars:
- Sign in to the Tax Research Platform
- Click on the “Online Tax Training” tab
- Select a webinar of your preference and click “Watch now”

Date range: 1999 - present
Related databases: NDFR; Fiscanet
Kluwer International Tax Law This link opens in a new window
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Provides access to tax planning and compliance information.
Tax Treaties - Original source information, analysis and tools. Includes Klaus Vogel on Double Taxation Conventions.
Permanent Establishments - Information on the role of permanent establishments in international tax law and their impact on international business.
Transfer Pricing - Guidance on tax planning and compliance for international and cross-border transactions.
VAT - The detailed analysis has an EU focus, but includes global coverage of significant VAT developments and news.
Tax Planning - Broad and in-depth coverage of international tax planning topics.
Wealth Management - Guidance on trust law, company law, and wealth management.
TaxVisions VTO en Thema's This link opens in a new window
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Kluwer TaxVisions provides short video presentations on tax-related topics. Every week, new videos are added containing the most important recent tax related decisions and case law (Dutch only).
Select [inloggen] > [Ik heb reeds een abonnement] > Inloggen via: WO/HBO. Sign in with your ERNA-account

To find more tax legal resources, please visit the guide below or contact the Law Faculty Liaison.

Law
by Niels van Tol Last Updated Aug 30, 2023 26041 views this year

Audit Analytics (via WRDS) This link opens in a new window
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Provides detailed audit information on over 1,200 accounting firms and 15,000 publicly registered companies.
Institutional Shareholder Services (formerly RiskMetrics) (via WRDS) This link opens in a new window
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contains United States corporate governance data.
BoardEx (via WRDS) This link opens in a new window
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BoardEx contains board member data from publicly listed companies and notable private companies in all regions of the world. It is offered through the WRDS interface.
ExecuComp (via WRDS) This link opens in a new window
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ExecuComp offers executive compensation data including current and historical data, total compensation, executive options and compensation of industry peers.
Eikon This link opens in a new window
Contains the databases from Datastream and ThomsonONE in one new interface called Eikon. Eikon is available in Y01-7 (Polak building)

De Koninklijke Nederlandse Beroepsorganisatie van Accountants (NBA)
The NBA is the organization established by law to promote best professional practice among all registered Dutch accountants.
European Accounting Association (EAA)
Academic association supporting high-quality accounting research, teaching and knowledge exchange with practice by providing a platform that enables accounting academics to develop themselves and benefit society through their activities.
Association of Chartered Certified Accountants
Association for professional accountants website, providing information on accounting qualifications, members and careers.
International Federation of Accountants (IFAC)
Organization of national accounting associations and other groups interested in accounting matters.
AICPA
American Institute of Certified Public Accountants
Institute of Chartered Accountants in England and Wales (ICAEW)
ICAEW largest professional accountancy body in Europe, with over 125,000 members.