INDEX

10K, 193

33 Act, 192

34 Act, 192

A

AAA, 46, 50, 51, 129

A Plain English Handbook: How to Create Clear SEC Disclosure, 31

A Posteriori research, 3

A Priori research, 2, 3

AAERs, 73, 74, 192

AAG, 48, 5456, 66, 106, 163, 191

Accounting and Auditing Enforcement Releases (AAERs), 73, 74, 192

Accounting and Auditing Enforcement Release No. 420, 7

Accounting and Tax Index, 106

Accounting, auditing, or tax research, 13, 7, 10

Accounting Interpretations (AIN), 54, 56, 66

Accounting Research Bulletins (ARBs), 44, 47, 54, 56, 66, 191

Accounting Research Manager, 106, 108, 109, 111113, 125, 129, 186

Accounting Research Monographs, 46, 48, 57

Accounting Research Network, 119

Accounting Series Releases (ASR), 66, 73, 74, 192

Accounting Standards Executive Committee (AcSEC), 47, 48, 5456, 66, 115

Accounting Trends & Techniques, 48, 106, 108, 109, 163, 178, 183

ACL for Windows, 208

Acquiescence, 140

AcSEC, 47, 48, 5456, 66, 115

Action Alert, 187

Administrative sources, 135

AFTR, 144, 145

AICPA, 9, 16, 27, 29, 31, 41, 44, 4649, 5158, 65, 66, 70, 71, 75, 85, 95, 96, 103, 105, 106, 108, 109, 115, 117, 120, 125, 129, 132, 138, 150, 155172, 178, 183, 187, 191, 192, 206, 208, 213

AICPA Code of Professional Conduct, 58, 150, 157, 164, 165, 168

AICPA Professional Standards, 16, 49, 164, 166, 174, 178, 191

AICPA reSOURCE database, 70, 115, 163, 164

American Accounting Association (AAA), 46, 50, 51, 129

American Institute of Certified Public Accountants (AICPA), 9, 16, 27, 29, 31, 41,

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