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Accounting and Auditing Research and Databases: Practitioner's Desk Reference

Book Description

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 your organization.

Table of Contents

  1. Cover
  2. Series Page
  3. Title Page
  4. Copyright
  5. Dedication
  6. Preface
  7. Acknowledgments
  8. Chapter 1: An Introduction to Applied Professional Research
    1. What Is Research?
    2. Research Questions
    3. The Nature of Professional Research
    4. Critical Thinking and Effective Communication
    5. The Economic Consequences of Standard Setting
    6. The Role of Research in the Accounting Firm
    7. Remaining Current in Knowledge and Skills
    8. International Complexities in Practice
    9. Summary
    10. Notes
    11. Appendix: Abbreviations Commonly Used in Citations
  9. Chapter 2: The Environment of U.S. Research—the SEC and the FASB
    1. The Accounting Environment
    2. SEC Accounting for Public Companies
    3. American Institute of Certified Public Accountants (AICPA)
    4. U.S. Generally Accepted Accounting Principles (U.S. GAAP)
    5. The Financial Accounting Standards Board, Advisory Boards, and the Emerging Issue Task Force
    6. The Levels of U.S. GAAP6 and FASB Accounting Standards Codification
    7. Locating U.S. GAAP
    8. The FASB Accounting Standards Codification Research System (the Codification)
    9. Codification Access
    10. Navigating the Codification
    11. The Research Process
    12. Email, Print, and Copy/Paste Functions
    13. Summary
  10. Chapter 3: The Environment of International Research
    1. The International Accounting Environment
    2. Other Regional and National Standard-Setting Bodies and Organizations Influencing IFRS
    3. IASB Authorities
    4. The IASB's Conceptual Framework
    5. IFRS Funding, Regulation, and Enforcement
    6. International Financial Reporting Standards (IFRS) Research
    7. Summary
  11. Chapter 4: Other Research Databases and Tools
    1. Governmental Accounting Sources (FASAB and GASB)
    2. Other Databases for Accounting Authorities
    3. Researching Industries and Companies
    4. Industry Research
    5. Major Databases
    6. Researching Corporate News
    7. Research Tools
    8. Research Strategies
    9. Summary
    10. Appendix 1: Checklist for Industry Research
    11. Appendix 2: Checklist for Company Research
    12. Appendix 3: Websites
  12. Chapter 5: Tax Research for Compliance and Tax Planning
    1. Tax Research Databases
    2. The Internal Revenue Code
    3. Treasury Regulations
    4. Other Administrative Authorities
    5. Judicial Sources
    6. Original Jurisdiction Courts
    7. Steps in Conducting Tax Research
    8. The Tax Research Environment
    9. Regulation of Tax Professionals
    10. Summary
    11. Appendix: Selected Tax Websites
  13. Chapter 6: Assurance/Auditing Research
    1. Introduction
    2. Assurance Services
    3. Consulting Services and Standards
    4. Auditing Standard-Setting Environment
    5. Auditing Standard-Setting Process
    6. AICPA Code of Professional Conduct
    7. Auditing Standards in the Public Sector
    8. Compilation and Review Services
    9. Role of Judgment in Accounting and Auditing
    10. Economic Consequences
    11. Summary
  14. About the Authors
  15. Index