Index
a posteriori research
a priori research
AAA. See American Accounting Association
AAERs. See Accounting and Auditing Enforcement Releases
AAG. See Auditing and Accounting Guides
Abbreviations
Academic view
Accounting and Auditing Enforcement Releases
Accounting and Review Services Committee
Accounting, auditing, or tax research
Accounting Interpretations
Accounting Principles Board
Accounting Research Bulletins
Accounting Research Manager
Accounting Series Releases
Accounting Standards Executive Committee
Accounting Standard Update
Accounting Trends and Techniques
Acquiescence
AcSEC. See Accounting Standards Executive Committee
Advance pricing agreement
Advanced keyword search
Advanced search
Advisory boards
AFTR. SeeAmerican Federal Tax Reporter
AICPA. See American Institute of Certified Public Accountants
audit and accounting manual
Code of Professional Conduct
Management Consulting Executive Committee
online professional library
Online Professional Library Database
online publication
professional standards
Special Committee on Assurance Services
technical practice aids
AIN. See Accounting Interpretations
Albrecht, W.S.
American Accounting Association
American Federal Tax Reporter
American Institute of Certified Public Accountants
AOSSG. See Asian-Oceanian Standard-Setters Group
APA. See Advanced pricing agreement
APB. See Auditing Principles Board
Applied research
ARBs. See Accounting Research Bulletins
ARSC. See Accounting and Review Services Committee
ASB. See Auditing Standards Board
Asian-Oceanian Standard-Setters Group
ASRs. See Accounting Series Releases
Assurance services
ASU. See Accounting Standard Update
Attest
definition
engagements and guidelines
research environment
standards
Attestation services
Attestation standards
AU-C
Audit and Accounting Guides
Auditing authoritative support
Auditing standards
Auditing Standards Board
Audit procedures
Authoritative
Basic keyword search
Basic view
Beresford, Dennis R.
Bloomberg
Blue Book
Browse
Business Europe
Business Insights: Global
CAP. See Compliance Assurance Program
Capital Markets Advisory Committee
CCAs. See Chief Counsel Advice
CCH. See Commerce Clearing House, Inc.
Center screen
Certified Public Accountants
Certiorari
CESR
CF Disclosure Guidance Topics
Chief Counsel Advice
Citations
Clarified SASs
CMAC
Code of Professional Conduct. See AICPA Code of Professional Conduct
Codification
Comment letters
Commerce Clearing House, Inc.
Compilation and review services
compilation services, definition of
research tools
review services, definition of
Compliance and Disclosure Interpretations
Compliance Assurance Program
Compliance checks
Compustat
Concepts
Conceptual framework
Consulting engagement
Consulting standards and services
Copy
Corporate Affiliations database
Corporate Finance Center
Court of Appeals
Court of Federal Claims
CPA. See Certified Public Accountants
PerformanceView
Prime Plus
WebTrust
Critical thinking
definition of
Cross-reference
Database
Delegation Orders
Directives
Directory of Foreign Firms
Direct search
Disclosure
Discussion paper
Division of Corporation Finance
Division of Corporation Finance Financial Reporting Manual
Division of Investment Management
Division of Risk, Strategy, and Financial Innovations
Division of Trading and Markets
Documentation worksheet
DOs. See Delegation Orders
DPOC. See Due Process Oversight Committee
Due Process
Due Process Oversight Committee
Earnings per share
Economic consequences
EDGAR
EECS. See Europeans Enforcers Coordination Sessions
EEG. See Emerging Economies Group
Effective communication
EFRAG. SeeEuropean Financial Reporting Advisory Group
eIFRS
EITF. See Emerging Issues Task Force
Electronic Reading Room
Emerging Economies Group
Emerging Issues Task Force
En Banc
Enforcement
Enforcement Division
EOC
EPS. See Earnings per share
ESC. See European Securities Committee
ESMA. See Europeans Securities and Markets Authority
Estate tax audits
ETF. See Exchange-traded funds
EU. See European Union
European Financial Reporting Advisory Group
European Securities and Markets Authority
European Securities Committee
European Union
Europeans Enforcers Coordination Sessions
Exchange-traded funds
Executive Orders
Exemptive Letters
Exempt Organizations Examination
Exposure draft
Factiva
FASAB. See Federal Accounting Standards Advisory Board
FASAC. See Financial Accounting Standards Advisory Council
FASB. See Financial Accounting Standards Board
FASB Accounting Standards Codification
FASB due process
FCAG. See Financial Crisis Advisory Group
Federal Accounting Standards Advisory Board
Federation of European Accountants
FEE. See Federation of European Accountants
Field Service Advice
Financial Accounting Standards Advisory Council
Financial Accounting Standards Board
Financial Crisis Advisory Group
Financial Reporting Releases
Financial Report Surveys
Financial research
Financial Times
Form S-1/F-1
Form 8-K/6-K
Form 10-K/20F
Form 10-Q
FRRs. See Financial Reporting Releases
Funding
G20 leaders
GAAP. See Generally accepted accounting principles
GAAS. See Generally accepted accounting standards
GAGAS. See Generally accepted governmental auditing standards
GAO. See Government Accountability Office
GARS. See Government Accounting Research System
GASB. See Governmental Accounting Standards Board
GCMs. See General Counsel Memoranda
General Counsel Memoranda
Generally accepted accounting principles
definition
Generally accepted accounting standards
Generally accepted government auditing standards
GLASS. See Group of Latin American Standard Setters
Global Preparers Forum
Global Resource Directory
Glossary search
Government Accountability Office
Government Accounting Research System
Governmental Accounting Standards Board
Governmental auditing standards
GPF. See Global Preparers Forum
Group of Latin American Standard Setters
Hierarchy
Higher-order reasoning skills
IAASB. See International Auditing and Assurance Standards Board
IAPC
IAPSs. See international auditing practice statements
IAS. See International Accounting Standards
IASB. See International Accounting Standards Board
IASB Due Process
IASC. See International Accounting Standards Committee
IFAC. See International Federation of Accountants
IFRIC. See International Financial Reporting Interpretations Committee
IFRS. See International Financial Reporting Standards
IFRS Advisory Council
IFRS Foundation Trustees
IFRS Interpretations Committee
Industry codes
Industry research
Information letter
Institute of Internal Auditors
Internal Revenue Bulletin
Internal Revenue Manual
International Accounting Standards
International Accounting Standards Board
International Accounting Standards Committee
International Auditing and Assurance Standards Board
International Auditing Practice Statements
International complexities
International Federation of Accountants
International Financial Reporting Interpretations Committee
International Financial Reporting Standards
International Organization of Securities Commissions
International Standards on Auditing
Interpretations Committee
Interpretations Committee Due Process
Interpretive Letters
Investors Technical Advisory Committee
Investor Task Force
IOSCO. See International Organization of Securities Commission
IRB. See Internal Revenue Bulletin
IRC. See Internal Revenue Code
IRM. See Internal Revenue Manual
ISAs. See International Standards on Auditing
Issue identification
ITAC. See Investors Technical Advisory Committee
ITF. See Investor Task Force
Jacks, Hugh B.
Join sections
Judgment
professional judgment
role of
Judicial sources
Keywords
Keyword search
Knowledge
Kompass
Large Business and International
LB&I. See Directives, Large Business and International
Legal research
Legislative history
Levels of U. S. GAAP
LexisNexis
LIFE. See Limited Issue Focused Examinations
Limited Issue Focused Examinations
Login
Management Consulting Services Executive Committee
Master glossary
Masters of Tax Guide
MD&A
Measurement
Memorandum of Understanding
Mergent Online
Monitoring Board
Morningstar Investment Research Center
MOU. See Memorandum of Understanding
NAC. See Not-For-Profit Advisory Committee
NAICS
National Standard Setters Group
Navigation panel
NetAdvantage
Nonauthoritative
Not-for-profit Advisory Committee
Notices
NSS. See National Standard Setters Group
Objectives
OCA. See Office of Chief Accountant
Office of Chief Accountant
Office of Ethics Counsel
Office of Management and Budget
Paste
PCAOB. See Public Company Accounting Oversight Board
PCC. See Private Company Council
PCFRC. See Private Company Financial Reporting Committee
Pension plan audits
PIOB. See Public Interest Oversight Board
PLRs. See Private Letter Rulings
Pre-Filing Agreement
Primary support
Private Company Council
Private Company Financial Reporting Committee
Private letter rulings
Problem distillation
Professional practice
Professional judgment. See Judgment, professional
Professional standards
Professional view
Public Company Accounting Oversight Board
Public Interest Oversight Board
Registered users
Registration
Regulation
Regulation AB
Regulation Fair Disclosure
Regulation S-K
Regulation S-T
Regulation S-X
Regulation of Tax Professionals
Report Builder
Research
definition
navigation guide
process overview
process overview, diagram of
professional
strategies
tax
Research Institute of America
Researching corporate news
Revenue procedures
Revenue rulings
RIA. See Research Institute of America
RIA Checkpoint
S&P NetAdvantage. See NetAdvantage
SABs. See Staff Accounting Bulletins
Sack, R.J.
SASs. See Statements on Auditing Standards
SBAC, See Small Business Advisory Committee
SCAs. See Service Center Advice
Schedule 14A
Search
SEC. See Securities and Exchange Commission
SEC Staff Interpretations
Secondary support
Section links
Securities and Exchange Commission
SEDAR
Service Center Advice
SFAC. SeeStatement of Financial Accounting Concepts
SFASs. See Statements of Financial Accounting Standards
SFFAS. See Statements of Federal Financial Accounting Standards
SIC. See Standards Interpretations Committee
Single Audit Act
Small and Medium-sized Entities
Small Business Advisory Committee
Small Claims Division
SME Implementation Group
SMEs. See Small and Medium-sized Entities
SOPs. See Statements of Positions
SSAE. See Statements on Standards for Attestation Engagements
SSCS. See Statements on Standards for Consulting Services
SSTSs. SeeStatements on Standards for Tax Services
Staff Accounting Bulletins
Staff Legal Bulletins
Staff No-Action Letters
Standards Interpretations Committee
Statement of Financial Accounting Concepts
Statement of Financial Accounting Standards
Statement of Positions
Statements of Federal Financial Accounting Standards
Statements on Auditing Standards
Statements on Quality Control
Statements on Standards for Accountants’ Services on Prospective Financial Information
Statements on Standards for Accounting and Review Services
Statements on Standards for Attestation Engagements
Statements on Standards for Consulting Services
Statements on Standards for Tax Services
TAM. See Technical Advice Memoranda
Tax Audit Guides
Tax audits
Tax Court
Tax Management Portfolios
Tax research. See Research, tax
Tax services
Tax treaties
Technical Advice Memoranda
Technical bulletins
Technical Information Service
Technical Practice Aids
Terminology lookup
Theoretical research
ThomasNet
Thomson One
Topical categories
Transfer pricing audits
Treasury regulations
U.S. GAAP. See Generally accepted accounting principles
U.S. tax cases
USTC. See United States Tax Cases
Valuation Resource Group
Value Line Investment Surveys
Value-added services
VRG. See Valuation Resource Group
Wall Street Journal
Westlaw
Wildcard characters
Wilson Sporting Goods
XBRL
Yellow Book. See Governmental Auditing Standards
