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Accounting & auditing research and databases : practitioner's desk reference / Thomas R. Weirich, Natalie T. Churyk, and Thomas C. Pearson.

By: Contributor(s): Material type: TextTextPublication details: Hoboken, N.J. : Wiley, ©2012.Description: 1 online resourceContent type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9781119203643
  • 1119203643
  • 9781118416877
  • 1118416872
  • 9781118433980
  • 111843398X
  • 9781118420072
  • 1118420071
Subject(s): Genre/Form: Additional physical formats: Print version:: Accounting and auditing research & databases.DDC classification:
  • 657.072 23
LOC classification:
  • HF5630
Online resources:
Contents:
Accounting & Auditing Research and Databases: Practitioner's Desk Reference; Contents; Preface; Acknowledgments; Chapter 1: An Introduction to Applied Professional Research; What Is Research?; Research Questions; The Nature of Professional Research; Critical Thinking and Effective Communication; The Economic Consequences of Standard Setting; The Role of Research in the Accounting Firm; Overview of the Research Process; Lessons Learned for Professional Practice; Remaining Current in Knowledge and Skills; International Complexities in Practice; Summary; Notes.
Appendix: Abbreviations Commonly Used in CitationsChapter 2: The Environment of U.S. 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; 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 CodificationAuthoritative Level; Nonauthoritative Level; Locating U.S. GAAP; The FASB Accounting Standards Codification Research System (the Codification); Codification Access; Navigating the Codification; Browse Tab-Left Navigation Panel; Browse Tab-Middle Screen; The Research Process; Master Glossary; Topical Categories; Keyword Search: Basic and Advanced; Moving within a Codification Search and Section Links; The Section Tabs: "Document," "Archive," and "What Links Here"; Email, Print, and Copy/Paste Functions; Summary; Notes.
Chapter 3: The Environment of International ResearchThe 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; The IASB's Conceptual Framework; IFRS Funding, Regulation, and Enforcement; International Financial Reporting Standards (IFRS) Research; IFRS Hierarchy; eIFRS Access; Entering eIFRS; The IFRS Research Process; Print and Copy/Paste functions; Summary; Notes.
Summary: 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 Libr.
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Includes index.

Print version record and CIP data provided by publisher.

Includes bibliographical references and index.

Accounting & Auditing Research and Databases: Practitioner's Desk Reference; Contents; Preface; Acknowledgments; Chapter 1: An Introduction to Applied Professional Research; What Is Research?; Research Questions; The Nature of Professional Research; Critical Thinking and Effective Communication; The Economic Consequences of Standard Setting; The Role of Research in the Accounting Firm; Overview of the Research Process; Lessons Learned for Professional Practice; Remaining Current in Knowledge and Skills; International Complexities in Practice; Summary; Notes.

Appendix: Abbreviations Commonly Used in CitationsChapter 2: The Environment of U.S. 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; 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 CodificationAuthoritative Level; Nonauthoritative Level; Locating U.S. GAAP; The FASB Accounting Standards Codification Research System (the Codification); Codification Access; Navigating the Codification; Browse Tab-Left Navigation Panel; Browse Tab-Middle Screen; The Research Process; Master Glossary; Topical Categories; Keyword Search: Basic and Advanced; Moving within a Codification Search and Section Links; The Section Tabs: "Document," "Archive," and "What Links Here"; Email, Print, and Copy/Paste Functions; Summary; Notes.

Chapter 3: The Environment of International ResearchThe 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; The IASB's Conceptual Framework; IFRS Funding, Regulation, and Enforcement; International Financial Reporting Standards (IFRS) Research; IFRS Hierarchy; eIFRS Access; Entering eIFRS; The IFRS Research Process; Print and Copy/Paste functions; Summary; Notes.

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 Libr.

International Business