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
