LEADER 05617nam 2200733Ia 450 001 9910818134303321 005 20200520144314.0 010 $a1-119-20364-3 010 $a1-283-59272-X 010 $a9786613905178 010 $a1-118-42007-1 035 $a(CKB)2560000000093232 035 $a(EBL)918222 035 $a(OCoLC)793497230 035 $a(DLC) 2012019407 035 $a(Au-PeEL)EBL918222 035 $a(CaPaEBR)ebr10596942 035 $a(CaONFJC)MIL390517 035 $a(CaSebORM)9781118416877 035 $a(MiAaPQ)EBC918222 035 $a(OCoLC)852429392 035 $a(OCoLC)ocn852429392 035 $a(EXLCZ)992560000000093232 100 $a20120510d2012 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAccounting & auditing research and databases $epractitioner's desk reference /$fThomas R. Weirich, Natalie T. Churyk, Thomas C. Pearson 205 $a1st edition 210 $aHoboken, NJ $cWiley$dc2012 215 $a1 online resource (274 p.) 300 $aIncludes index. 311 $a1-118-41687-2 311 $a1-118-33442-6 320 $aIncludes bibliographical references and index. 327 $aAccounting & 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 327 $aAppendix: 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 327 $aThe 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 327 $aChapter 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 327 $aChapter 4: Other Research Databases and ToolsGovernmental Accounting Sources (FASAB and GASB); Example; Other Databases for Accounting Authorities; Example; Researching Industries and Companies; Industry Codes; Industry Research; Company Research; Major Databases; Mergent Online; LexisNexis; Standard ? Poor's NetAdvantage; Other Databases; Researching Corporate News; Research Tools; Research Strategies; Summary; Appendix 1: Checklist for Industry Research; Appendix 2: Checklist for Company Research; Appendix 3: Websites; Chapter 5: Tax Research for Compliance and Tax Planning 327 $aTax Research Databases 330 $aThe 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 517 3 $aAccounting and auditing research and databases 606 $aAccounting$xResearch 606 $aAuditing$xResearch 606 $aAccounting$xData processing 606 $aAuditing$xData processing 615 0$aAccounting$xResearch. 615 0$aAuditing$xResearch. 615 0$aAccounting$xData processing. 615 0$aAuditing$xData processing. 676 $a657.072 700 $aWeirich$b Thomas R$0552874 701 $aChuryk$b Natalie T$01651135 701 $aPearson$b Thomas C$01651136 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910818134303321 996 $aAccounting & auditing research and databases$94000924 997 $aUNINA