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Accounting Research ManagerŪ (ARM) is a comprehensive financial reporting knowledgebase that provides materials designed to help solve your most pressing issues. Updated daily, it is the timely, complete, interpretive and objective resource for your financial reporting needs. Access FASB, SEC, EITF, AICPA, IASB material and guidance.
Each week, you will receive the Weekly Summary, an e-mail newsletter which highlights the key developments of the week. Your Internet subscription provides access to real-time updates, enabling you to see new literature as it is released with corresponding interpretations. The combination of the Weekly Summary and real-time updates lets you stay on top of issues affecting your business.
The Accounting Research Manager includes U.S. and international authoritative and proposal-stage literature:
> FASB (Financial Accounting Standards Board) — The FASB Codification is updated on ARM within hours of new material being added to the Codification by the FASB, plus historical FASB statements and interpretations, staff positions, technical bulletins, special reports, implementation guides and related proposal-stage literature.
> AICPA (American Institute of Certified Public Accountants) — Audit and Accounting Guides, and related proposal-stage literature; together with material issued by the AICPA before the release of the Codification in 2009.
> SEC (Securities and Exchange Commission) — Rules, regulations and releases of the 1933 and 1934 Acts, Financial Reporting Releases, Accounting and Auditing Enforcement Releases, Staff Accounting Bulletins, Staff Legal Bulletins, Staff speeches, SEC releases of final and proposed rule changes and much more; plus our "SEC Practice" with its extensive interpretations and electronic links including Sarbanes-Oxley mandated SEC proposed and final rules and our plain English summaries. We also include important tools or resources used by the SEC staff in the Division of Corporation Finance, notably its Financial Reporting Manual and numerous Compliance and Disclosure Interpretations.
> The FASB’s EITF (Emerging Issues Task Force) — Minutes and Issues Summaries. Our “EITF Flash Report” is issued immediately after each EITF meeting.
> PCAOB (Public Company Accounting Oversight Board) —- Rules and regulations (proposed and final).
> IASB (International Accounting Standards Board) —- Accounting standards and related proposal-stage literature.
Accounting Research Manager includes numerous expert insights that go beyond the guidance provided in the text of authoritative literature. Featured insights include:
Accounting Standards—Your “window to the literature” providing summaries of all significant accounting matters by topic. Each topic section links to specific paragraphs of all related authoritative and interpretive literature from the FASB, IASB, and Accounting Research Manager.
There are 90 chapters in Accounting Standards and they are presented in the same order as the FASB Codification topics, such as:
> Business combinations
> Intangibles-Goodwill and other
> Compensation-Stock compensation
> Earnings per share
> Financial instruments
> Income taxes
> Not-for-profit entities
> Compensation-Retirement benefits
> Related party disclosures
> Revenue recognition
> & more.
Accounting Standards includes summaries of significant IAS/IFRS accounting matters which correspond to the U.S. GAAP summaries. Users can see side-by-side how U.S. GAAP treats a topic vs. how International reporting treats this same topic. Links to the authoritative literature as well as the ARM interpretations are reflected.
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Publications—Our widely used interpretive guides, The Accounting Reference Series, addressing such topics as Business Combinations, Derivatives and Hedging, Leases, Compensation Arrangements and Financial Assets and Liabilities.
Accounting for Business Combinations, Goodwill, and Other Intangible Assets - Interpretations of U. S. and International Accounting Standards
Our latest edition features the newest guidance on the most current literature on this subject. This book offers comprehensive guidance on accounting for business combinations, as well as intangible assets and goodwill under both U.S. GAAP and accounting principles issued by the IASB.
This covers a broad range of transactions, including:
> Acquisitions of businesses by acquiring assets or stock;
> Acquisitions of noncontrolling interests;
> Leveraged buyouts;
> Reverse acquisitions;
> Rollup transactions; and
> Transfers and exchanges between companies under common control.
Derivatives and Hedging—Interpretations of U.S. GAAP
FASB Topic 815, Derivatives and Hedging, dispels the myth that accounting for derivatives affects only financial service companies. It includes hedge accounting and addresses the definition of a derivative to include embedded derivatives and many commodity contracts. As a result, Topic 815 affects many commercial companies. This publication interprets Topic 815 to give readers a tool for understanding and applying the FASB's requirements.
Topics covered in this publication include:
> Recognition and measurement of derivative instruments and hedging activities
> Cash flow hedges
> Foreign currency hedges
> Identifying and bifurcating embedded derivative instruments
> Determining and recording fair value
> Determining and accounting for impairment
> Implementation guidance and disclosure rules
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Accounting for Compensation Arrangements
Accounting for Compensation Arrangements offers professionals comprehensive guidance for applying the complex and expansive requirements of FASB Topic 718, Compensation — Stock Compensation. It discusses the financial reporting implications of stock-based compensation arrangements for employees, employee stock purchase plans, certain other compensation arrangements for employees, and share awards to nonemployees for goods and services.
This in-depth resource provides professionals with a practical reference tool by selectively combining information from the official text of the FASB standards, along with other information drawn from the SEC, AICPA, and lessons learned from leading accounting practitioners.
Accounting for Leases - Interpretations of U. S. GAAP
Accounting for Leases offers paragraph-by-paragraph interpretations of FASB Topic 840, Leases. It clarifies many implementation issues companies face, many on a very frequent basis. Also, it discusses how to treat leasing transactions in areas not specifically addressed by the FASB or SEC, and areas that require further explanation. For companies involved in leasing transactions and for those that are focused on keeping assets and debt off-balance-sheet, this publication provides invaluable and comprehensive guidance.
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Financial Assets and Liabilities: Sales, Transfers and Extinguishments - Interpretations of U. S. GAAP
Accounting for sales, transfers and servicing of financial assets and extinguishments of liabilities can be highly complex. FASB Topic 860, Transfers and Servicing, establishes a financial-reporting model for these types of transactions and covers a wide breadth of transactions. As new transactions are introduced into the marketplace, you will face new and challenging implementation questions in this area. Transactions involving financial assets and liabilities — such as refinancing of liabilities, factoring of receivables and pledges of collateral — are not limited to financial institutions. Financial-reporting professionals need to understand how Topic 860 works. To help you, Financial Assets and Liabilities provides practical, real-world interpretations of Topic 860 in question and answer format.
Transactions covered in this publication include:
- Collateralized borrowing
- Purchases or sales of receivables, loans, and securities
- Loan syndications and participations
- Securities lending
- Debt extinguishments and refinancing
- Wash sales
GAAP Financial Statements Disclosures Manual
This guide provides a complete, quick and valuable reference source for financial statement disclosures. The Manual contains more than 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, review or compilation engagement. It facilitates compliance with authoritative pronouncements by integrating, in each chapter, the specific disclosure requirements with the sample footnotes. The Manual provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual. It is designed for ease of use. You can locate information based either on the disclosure topic or on the disclosure's location in the financial statement. In addition, each chapter is structured as a standalone section, providing you all of the information you need for a specific topic. Each chapter consists of an executive summary; a listing of relevant authoritative literature; a listing of disclosure requirements mandated by GAAP; and specific examples of disclosures. The Manual also includes a financial statement disclosures checklist that provides a centralized resource of the required and recommended GAAP disclosures currently in use. It is designed to assist the user in determining whether the required financial statement disclosures have been made. This title contains all of the sample disclosures in this edition of the Manual, as well as the expansive financial statement disclosures checklist. All of these documents can be used as templates and modified to fit your needs.