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Accounting & auditing research and databases : practitioner's desk reference /
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 practitione...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken, N.J. :
Wiley,
©2012.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Weirich, Thomas R. | |
| 245 | 1 | 0 | |a Accounting & auditing research and databases : |b practitioner's desk reference / |c Thomas R. Weirich, Natalie T. Churyk, and Thomas C. Pearson. |
| 260 | |a Hoboken, N.J. : |b Wiley, |c ©2012. | ||
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
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| 500 | |a Includes index. | ||
| 588 | 0 | |a Print version record and CIP data provided by publisher. | |
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a 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. | |
| 505 | 8 | |a 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. | |
| 505 | 8 | |a 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. | |
| 505 | 8 | |a 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. | |
| 520 | |a 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 Libr. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Accounting |x Research. | |
| 650 | 0 | |a Auditing |x Research. | |
| 650 | 0 | |a Accounting |x Data processing. | |
| 650 | 0 | |a Auditing |x Data processing. | |
| 650 | 4 | |a Accounting |x Data processing. | |
| 650 | 4 | |a Accounting |x Research. | |
| 650 | 4 | |a Auditing |x Data processing. | |
| 650 | 4 | |a Auditing |x Research. | |
| 650 | 6 | |a Comptabilité |x Informatique. | |
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| 650 | 7 | |a Accounting |x Research |2 fast | |
| 650 | 7 | |a Auditing |x Data processing |2 fast | |
| 650 | 7 | |a Auditing |x Research |2 fast | |
| 700 | 1 | |a Churyk, Natalie T. | |
| 700 | 1 | |a Pearson, Thomas C. | |
| 776 | 0 | 8 | |i Print version: |a Weirich, Thomas R. |t Accounting and auditing research & databases. |d Hoboken, N.J. : Wiley, ©2012 |z 9781118334423 |w (DLC) 2012017194 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=918222 |z Texto completo |
| 880 | 8 | |6 505-00/(S |a LBεI Tax Audits -- Transfer Pricing and International Tax Audits -- Audits of Specialized Industries -- Pension Plan Audits -- Employment Tax Audits -- Estate Tax Audits -- Exempt Organizations Examinations -- Regulation of Tax Professionals -- Summary -- Notes -- Appendix: Selected Tax Websites -- Chapter 6: Assurance/Auditing Research -- Introduction -- Assurance Services -- Consulting Services and Standards -- Auditing Standard-Setting Environment -- Attestation Services and Standards -- Auditing Standards -- Auditing Standard-Setting Process -- AICPA Online Professional Library Database -- AICPA Code of Professional Conduct -- Auditing Standards in the Public Sector -- Compilation and Review Services -- Role of Judgment in Accounting and Auditing -- Economic Consequences -- Summary -- Notes -- About the Authors -- Index. | |
| 880 | 8 | |6 505-00/(S |a Chapter 3: The Environment of International Research -- The 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 -- Chapter 4: Other Research Databases and Tools -- Governmental 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 ε 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 -- Tax Research Databases -- The Internal Revenue Code -- Treasury Regulations -- Other Administrative Authorities -- Revenue Rulings and Revenue Procedures -- Nonprecedential Authorities -- Judicial Sources -- Original Jurisdiction Courts -- Steps in Conducting Tax Research -- Step 1: Investigate the Facts and Identify the Issues -- Step 2: Collect the Appropriate Authorities -- Step 3: Analyze the Research -- Steps 4 and 5: Develop the Reasoning and Conclusion, and Communicate the Results -- Example Tax Research Memo -- The Tax Research Environment -- Individual Face-to-Face Tax Audits -- Small Business Audits -- Partnership Tax Audits. | |
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