News and tips by and for staff providing reference services at the Newman Library, Baruch College (New York, NY).
The separate listing on our database pages for Mergent Horizon has been removed, as the database has evolved over time to just be the “Supply Chain” tab within the larger Mergent Online database.
Here is a screenshot showing the location of the “Supply Chain” tab in Mergent Online:
The Mergent Online database now includes portions of Mergent Horizon (there is now a tab for it) . Until recently, Mergent Horizon was on its own site; now it is moving over to Mergent Online. All the content and functionality that was on the old Mergent Horizon platform isn’t on Mergent Online but will be soon. When the dust settles on this, expect an update on the reference blog.
Before Gale relaunched Business & Company Resource Center as Business Insights: Essentials last year, you could look up a company and see the company’s lines of business classified by SIC and NAICS. It looks like the new Business Insights: Essentials Platform now only features NAICS classification:
I noticed this when a student was in chat yesterday asking for “Business & Company Resource Center” (as directed by the student’s professor) to look up SIC codes for a company. I mentioned the change to NAICS only classification and also pointed the student to Mergent Online, where you companies are classified with both NAICS and SIC:
I have updated the LibGuide for Accounting 4100 Summer. There are two sections being taught by Prof. Jian Xiao. This is a communications intensive course. The students are doing research on one of 12 companies that are listed in the guide. All of the companies, except Facebook, are non-U.S.-based public companies that trade their shares on U.S. exchanges as ADRs. The company websites, Edgar Online I-Metrix, Mergent Online, Standard & Poor’s NetAdvantage, Audit Analytics, Factiva and Value Line, are among the suggested resources to help the students prepare their presentations. The students need to discuss the impact of International Financial Reporting Standards on the company’s bottom line, and whether to invest in the company. (Facebook, uses the FASB Accounting Standards Codification, rather than IFRS, and being newly publicly traded hasn’t filed a 10-K.)
The course runs through July. I made a presentation to the two sections yesterday but I also said that they could get help at the reference desk if I were not available.
Please let me know if you have any questions.
I helped a student in Acc 4100 who is part of a team doing research and a presentation on “push down accounting.” They are to include references to companies using push down accounting. Here are some possible sources:
Books 24×7 -search FinancePro collection for phrase “push down accounting”. There are some books with chapters explaining this phrase.
ABI Inform and Business Source Premier can be searched for articles in accounting journals. These can help explain push down accounting, which results in a new basis (from what I read quickly–I really didn’t study it).
CCH Accounting Research Manager–offers the FASB Codification and interpretations and explanations. The FASB Codification relating to push down accounting is 805-50-15-7 through 15-9. Among the results I looked at were some AICPA issues papers including pushdown accounting in practice with examples from the 1970s and 1980s mentioned.
For current/recent examples, I suggested to the student to try Factiva as we found some earnings releases (from Business Wire and other wire services) and also earnings conference calls in which a specific company’s officers explained how push down accounting affected their earnings.
Doing phrase searches for push down accounting in SEC filings on Mergent and Edgar Online I-Metrix also provided some recent examples.
The student was pleased with these suggestions. I neglected to ask if they were to consider non-US companies. I hope these suggestions are helpful in case the question comes up again.
It is a problem on their end, they are working on it, and expect this to be resolved later tonight.
Mergent Online will be introducing a new interface before September and before year end expects to have its Municipal and Government Manuals in an online format. This will complete the historical archive of the former Moody’s Manuals that we subscribe to in Mergent WebReports.
RefWorks will be at CUNY sometime in August or September to offer training sessions for librarians. The location has not yet been decided but it could be Baruch.
The Copyright Clearance Center now offers an annual licensing service specifically for academic libraries.
Euromonitor has added a new print title Emerging Consumer Markets which covers the BRIC economies –Brazil, Russia, China and India- along with Mexico and South Africa. A table of contents for this title is here.
Business Monitor has added coverage of several more industries including freight transport, water, power, mining and shipping.Reports in these sectors focus on emerging market countries rather than North America.
S&P NetAdvantage is featuring links to its Compustat data more prominently.