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Academic Libraries
Accounting Research Manager provides one-stop access to objective and analytical accounting, auditing and SEC information with primary source data from standards boards and regulators. This database is the perfect tool to educate students on how to conduct financial reporting research.
A team of seasoned practitioners at a major international accounting firm developed Accounting Research Manager to meet the extensive research needs of its own staff. Not only does it feature years of expert content, but it also helps shape a future accountant's methodology on how to research on a topic and what to look for. With our logical topical format and convenient navigation capabilities, students can research more efficiently while enhancing their results.
This resource also eliminates the need to review multiple sources when learning to prepare financial reports. In one, easy-to-navigate database, students can find the reliable information they need to perform complete and accurate financial reporting research right from their computer.
Whether in need of official literature, interpretations, or the results of recent standard setter meetings, find it in an instant with Accounting Research Manager. We are pleased to offer 2 product versions to the academic audience.
ACADEMIC AUDIT PUBLIC
The Academic Audit Public Library offers accounting, auditing and SEC material and guidance. This product version offers:
ACCOUNTING AND SEC
• 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. 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.
The Accounting Research Manager includes U.S. and international authoritative and proposal-stage literature plus interpretive guidance on:
• 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) – SEC content you won’t find in competing databases—like SEC background and interpretive materials, hot topics, and literature updates. 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.
• PCAOB (Public Company Accounting Oversight Board) – Rules and regulations (proposed and final).
• IASB (International Accounting Standards Board) – Accounting standards and related proposal-stage literature.
Plus, our Accounting Research Manager “EITF Flash Report” is issued immediately after each EITF meeting.
Major Interpretive Publications
Your link to our industry-leading guidance on Business Combinations, Derivatives and Hedging, Compensation Arrangements, Leases, Financial Assets and Liabilities and Accounting for Income Taxes.
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.
Derivatives and Hedging — Interpretations of U. S. GAAP
FASB Topic 815 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.
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 will 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.
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 but 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.
Accounting for Income Taxes - Interpretations of U. S. GAAP
Accounting for Income Taxes provides guidance on the application of FASB Topic 740, Income Taxes. It also provides numerous interpretations of this complex subject.
Topic 740 establishes financial accounting and reporting standards for the effects of income taxes that result from an entity's activities during the current and preceding years. It requires an asset and liability approach for financial accounting and reporting for income taxes.
This in-depth resource gives professionals indispensable guidance on the complex requirements of Topic 740 and clarifies the implementation issues resulting from the accounting industry’s literal approach to applying the requirements therein. This publication was authored by a former partner with a major international accounting firm, whose experience included working at the FASB as a practice fellow when the FASB was reconsidering several portions of Topic 740.
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, as well as the expansive financial statement disclosures checklist. All of these documents can be used as templates and modified to fit your needs.
Material can be located several ways: the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Index provides a quick page reference.
AUDITING
Our audit content covers auditing standards, attestation engagement standards, accounting and review services standards, audit risk alerts and other vital auditing-related guidance issued by the AICPA or PCAOB.
Access our best-selling GAAS Practice Manual, Audit Procedures, Compilations & Reviews, CPA’s Guide to Effective Engagement Letters, CPA’s Guide to Management Letter Comments, Attestation Engagements, and GAAS Update Service. You will also have access to AICPA Accounting and Audit Guides and AICPA Professional Standards.
UPDATE TOOLS
Weekly Summary e-mail alerts—The most current developments in financial reporting, conveniently emailed to you at the end of each business week so that you can quickly learn of topics that could affect an organization.
The ARM Daily News—Each day, our expert staff will choose key accounting, auditing, international, regulatory (e.g., SEC) and governmental news that may affect your organization, and bring them directly to your desktop by e-mail. In addition to clear and concise news reporting, where appropriate, links will be provided to ARM’s exclusive deeper analyses of the developments and to the relevant source materials.
Periodic Newsletters termed, “A Closer Look”—A discussion of a current hot topic in accounting or auditing. These are published several times a year. For example, in 2011, an issue was published entitled “Accounting Battle for the Ages - Big GAAP, Little GAAP.” In this issue, the ARM Editorial staff discusses the concept of separate GAAP reporting by nonpublic companies in the United States.
ACADEMIC STANDARD
The Academic Standard Library offers accounting and SEC material and guidance. This product version provides all of the content in the Academic Audit Public library above without the auditing material.
For pricing information, please call us at 1-800-872-2454.
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