The easy-to-use, do-it-yourself desk accounting and auditing research database FASB's online GAAP Codification system. The convergence of U.S. GAAP and International Financial Reporting Standards. EDGAR filing and research system. RIA Checkpoint and CCH. Accounting professionals and practitioners need to understand these research databases to reach solutions and achieve maximum results for the organization. Highlighting each pertinent database, Accounting and Auditing Research Databases shows you how to conduct research using a host of databases including RIA, CCH, AICPA's Online Library, FASB Codification, GARS, and eIFRS. Highlights each specific database Step-by-step guidance to research resources Explains how to conduct research using databases including AICPA's Online Library, FASB Codification, and eIFRS Enables you to understand accounting and auditing research to reach solutions Accounting and Auditing Research & Databases: A Practitioner's Desk Reference focuses on the practical aspects of professional accounting and auditing research with step-by-step guidance to research resources to provide you with the skills you need to improve within yourorganization.
Preface Acknowledgments Chapter 1 An Introduction to Applied Professional Research What Is Research? Research Questions Nature of Professional Research Critical Thinking and Effective Communication Economic Consequences of Standards Setting Role of Research in the Accounting Firm Overview of the Research Process Step 1--Identify the Issues and Establish the Facts Step 2--Collect the Evidence Step 3--Analyze the Evidence and Identify the Alternatives Step 4--Develop a Conclusion Step 5--Communicate the Results Lessons Learned for Professional Practice Remain Current in Knowledge and Skills International Complexities in Practice Summary Appendix 1: Abbreviations Commonly Used in Citations Chapter 2 The Environment of United States Research -- The SEC and the FASB The Accounting Environment SEC Accounting for Public Companies SEC Regulations and Sources SEC Releases SEC Staff Interpretations Accessing SEC Filings and Regulations Example: American Institute of Certified Public Accountants (AICPA) U. S. Generally Accepted Accounting Principles (U.S. GAAP) The Financial Accounting Standards Board, Advisory Boards, and the Emerging Issue Task Force Statements of Financial Accounting Concepts Nos. 1--8 FASB SFASs and ASUs FASB Due Process The Levels of U.S. GAAP and FASB Accounting Standards Codification TM Authoritative Level Nonauthoritative Level Locating U.S. GAAP FASB Accounting Standards Codification TM Research System (The Codification) Codification ACCESS Navigating the Codification Browse Tab -- Left Navigation Panel The Codification Other Sources Browse Tab - Middle Screen The Research Process Master Glossary Example: Topical Categories Example: Keyword Search: Basic and Advanced Basic Advanced Moving Within a Codification Search and Section Links The Section Tabs: Document, Archive, and What Links Here E-mail, Print, and Copy/Paste Functions Summary Chapter 3 The Environment of International Research International Accounting Environment International Accounting Standards Board (IASB) Other Regional and National Standard-Setting Bodies and Organizations Influencing IFRS IASB Authorities IASB Due Process Interpretations Committee Due Process IASB's Conceptual Framework IFRS Funding, Regulation, and Enforcement International Financial Reporting Standards (IFRS) Research IFRS Hierarchy eIFRS Access Entering eIFRS Left Navigation Panel Subscribers Only Registered Users Other Information Center Screen Area Top Right Screen Area IFRS Research Process Terminology Lookup Example Glossary Search Direct Search (Perusal of Standards) Example Basic Search Advanced Search Example Print and Copy/paste functions Summary Chapter 4 Other Research Databases and Tools Governmental Accounting Sources (FASAB and GASB) Example Other Databases for Accounting Authorities Example Researching Industries and Companies Industry Codes Example Industry Research Company Research Major Databases Mergent Online Example Example LexisNexis Standard & Poors NetAdvantage Example Other Databases Example Researching Corporate News Research Tools Research Strategies Summary Appendix 2: Checklist for Industry Research Appendix 3: Checklist for Company Research Appendix 4: Website Addresses Chapter 5 Tax Research for Compliance and Tax Planning Tax Research Databases The Internal Revenue Code Treasury Regulations Other Administrative Authorities Revenue Rulings and Revenue Procedures Non- Precedential Authorities Judicial Sources Original Jurisdiction Courts Steps in Conducting Tax Research Step One: Investigate the Facts and Identify the Issues Step Two: Collect the Appropriate Authorities Step Three: Analyze the Research Steps Four and Five: Develop the Reasoning, Conclusion, and Communicate Example Tax Research Memo Facts Issue Conclusion Discussion of the Law Application of the Law to the Facts The Tax Research Environment Individual