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|Additional Physical Format:||Print version:
Weirich, Thomas R.
Accounting and auditing research & databases.
Hoboken, N.J. : Wiley, ©2012
|Material Type:||Document, Internet resource|
|Document Type:||Internet Resource, Computer File|
|All Authors / Contributors:||
Thomas R Weirich; Natalie T Churyk; Thomas C Pearson
|ISBN:||9781119203643 1119203643 9781118416877 1118416872 9781118433980 111843398X 9781118420072 1118420071|
|Description:||1 online resource.|
|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.|
|Responsibility:||Thomas R. Weirich, Natalie T. Churyk, and Thomas C. Pearson.|