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

Informationen zum Autor THOMAS R. WEIRICH, PHD, CPA , is the Jerry and Felicia Campbell Endowed Professor of Accounting at Central Michigan University and former chair of its School of Accounting. He has served in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission; as a consultant to the Public Oversight Board's Panel on Audit Effectiveness; and as an expert witness for the SEC and several other organizations. He has written numerous articles in professional journals. NATALIE TATIANA CHURYK, PHD, CPA , is the Caterpillar Professor of Accountancy at Northern Illinois University. She is a contributor to the annual Wiley CPA Exam Review: Financial Accounting and Reporting and Wiley Focus Notes: Financial Accounting and Reporting . A frequent contributor to academic and professional journals, Dr. Churyk has received research grants from PricewaterhouseCoopers and the Institute of Management Accountants. THOMAS C. PEARSON, LLM, JD, MBA, CPA, is a Professor of Accounting at the University of Hawaii at Manoa and former director of its School of Accountancy. Pearson has published a number of articles in professional and leading academic accounting journals and has won numerous teaching awards. Klappentext The easy-to-use, do-it-yourself desk accounting and auditing research databaseFASB'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 solutionsAccounting 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. Zusammenfassung 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. Inhaltsverzeichnis Preface xiii Acknowledgments xv Chapter 1 An Introduction to Applied Professional Research 1 What Is Research? 2 Research Questions 4 The Nature of Professional Research 7 Critical Thinking and Effective Communication 9 The Economic Consequences of Standard Setting 14 The Role of Research in the Accounting Firm 15 Remaining Current in Knowledge and Skills 27 International Complexities in Practice 29 Summary 29 Notes 30 Appendix: Abbreviations Commonly Used in Citations 31 Chapter 2 The Environment of U.S. Research - the SEC and the FASB 37 The Accounting Environment 37 SEC Accounting for Public Companies 38 American Institute of Certified Public Accountants (AICPA) 47 U.S. Generally Accepted Accounting Principles (U.S. GAAP) 49 The Financial Accounting Standards Board, Advisory Boards, and the Emerging Issue Task Force 52 The Levels of U.S. GAAP and FASB Accounting Standards Codification 61 Locating U.S. GAAP 65 The FASB Accounting Standards Codification Research System (the Codificat...

List of contents

Preface xiii
 
Acknowledgments xv
 
Chapter 1 An Introduction to Applied Professional Research 1
 
What Is Research? 2
 
Research Questions 4
 
The Nature of Professional Research 7
 
Critical Thinking and Effective Communication 9
 
The Economic Consequences of Standard Setting 14
 
The Role of Research in the Accounting Firm 15
 
Remaining Current in Knowledge and Skills 27
 
International Complexities in Practice 29
 
Summary 29
 
Notes 30
 
Appendix: Abbreviations Commonly Used in Citations 31
 
Chapter 2 The Environment of U.S. Research--the SEC and the FASB 37
 
The Accounting Environment 37
 
SEC Accounting for Public Companies 38
 
American Institute of Certified Public Accountants (AICPA) 47
 
U.S. Generally Accepted Accounting Principles (U.S. GAAP) 49
 
The Financial Accounting Standards Board, Advisory Boards, and the Emerging Issue Task Force 52
 
The Levels of U.S. GAAP and FASB
 
Accounting Standards Codification 61
 
Locating U.S. GAAP 65
 
The FASB Accounting Standards Codification Research System (the Codification) 65
 
Codification Access 66
 
Navigating the Codification 68
 
The Research Process 73
 
Email, Print, and Copy/Paste Functions 81
 
Summary 85
 
Notes 85
 
Chapter 3 The Environment of International Research 87
 
The International Accounting Environment 87
 
Other Regional and National Standard-Setting
 
Bodies and Organizations In fluencing IFRS 94
 
IASB Authorities 95
 
The IASB's Conceptual Framework 101
 
IFRS Funding, Regulation, and Enforcement 103
 
International Financial Reporting Standards (IFRS) Research 106
 
Summary 119
 
Notes 120
 
Chapter 4 Other Research Databases and Tools 121
 
Governmental Accounting Sources (FASAB and GASB) 121
 
Other Databases for Accounting Authorities 127
 
Researching Industries and Companies 131
 
Industry Research 133
 
Major Databases 135
 
Researching Corporate News 149
 
Research Tools 154
 
Research Strategies 156
 
Summary 157
 
Appendix 1: Checklist for Industry Research 158
 
Appendix 2: Checklist for Company Research 159
 
Appendix 3: Websites 160
 
Chapter 5 Tax Research for Compliance and Tax Planning 163
 
Tax Research Databases 164
 
The Internal Revenue Code 170
 
Treasury Regulations 172
 
Other Administrative Authorities 174
 
Judicial Sources 180
 
Original Jurisdiction Courts 183
 
Steps in Conducting Tax Research 185
 
The Tax Research Environment 196
 
Regulation of Tax Professionals 211
 
Summary 212
 
Notes 213
 
Appendix: Selected Tax Websites 213
 
Chapter 6 Assurance/Auditing Research 215
 
Introduction 215
 
Assurance Services 216
 
Consulting Services and Standards 217
 
Auditing Standard-Setting Environment 218
 
Auditing Standard-Setting Process 228
 
AICPA Code of Professional Conduct 231
 
Auditing Standards in the Public Sector 236
 
Compilation and Review Services 238
 
Role of Judgment in Accounting and Auditing 239
 
Economic Consequences 240
 
Summary 241
 
Notes 241
 
About the Authors 243
 
Index 247

Product details

• Authors: Natalie Tatiana Churyk, Natalie Tatiana (Northern Illinois University) Churyk, Churyk Natalie Tatiana, Thomas C Pearson, Thomas C. Pearson, Thomas C. (University of Hawaii at Manoa) Pearson, Thomas R, Thomas R Weirich, Thomas R. Weirich, Thomas R. (Central Michigan University) Weirich, Thomas R. (Central Michigan University) C Weirich, Thomas R. Churyk Weirich, Tr Weirich, Weirich Thomas R.
• Publisher: Wiley, John and Sons Ltd
• Languages: English
• Product format: Hardback
• Released: 26.10.2012
• EAN: 9781118334423
• ISBN: 978-1-118-33442-3
• No. of pages: 272
• Subjects: Social sciences, law, business > Business > Business administration; Rechnungswesen, Revision, Accounting, Auditing, Revision (Wirtsch.)