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By Thomas R. Weirich

The easy-to-use, home made table accounting and auditing learn database

FASB's on-line GAAP Codification procedure. The convergence of U.S. GAAP and foreign monetary Reporting criteria. EDGAR submitting and study method. RIA Checkpoint and CCH. Accounting execs and practitioners have to comprehend those study databases to arrive recommendations and accomplish greatest effects for the association. Highlighting each one pertinent database, Accounting and Auditing examine Databases indicates you the way to behavior study utilizing a bunch of databases together with RIA, CCH, AICPA's on-line Library, FASB Codification, GARS, and eIFRS.

  • Highlights each one particular database
  • Step-by-step information to analyze resources
  • Explains how one can behavior examine utilizing databases together with AICPA's on-line Library, FASB Codification, and eIFRS
  • Enables you to appreciate accounting and auditing learn to arrive solutions

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3. Does the law or the authoritative literature address the issue under review? 4. Where can I find the law or authoritative literature and develop a conclusion effectively and efficiently? 5. Where can I find international accounting and auditing standards? 6. If there is no law or authoritative literature directly addressing the topic at issue, what approach do I follow in reaching a conclusion? 7. What professional databases or other sources on the Internet should I access for the research process?

Synthesis or the connection among different components or ideas in order to derive relationships that tie the parts of an answer together. Critical assessment of the conclusions reached, requiring an examination of the conclusions for sound logical reasoning. The ability to reason critically is an essential, fundamental skill that enables one to acquire more knowledge more easily. To summarize, critical thinking includes: 1. Recognizing any explanatory relationship among statements. 2. Recognizing the structure of arguments (the premises, implicit assumptions, and conclusions).

As indicated in the illustration, carefully document each step of the research process. When executing each step, the researcher may also find it necessary to refine the work done in previous steps. Exhibit 1-4 The Research Process Source: Modified from Accounting & Auditing Research: Tools & Strategies, 7th ed. Reprinted with permission of John Wiley & Sons, Inc. Step 1: Identify the Issues and Establish the Facts The researcher's first task is to gather the facts surrounding the particular problem.

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