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1、3GCH0407/29/201310:26:54Page63CHAPTER4FinancialAccountingResearchToolsLEARNINGOBJECTIVESAftercompletingthischapter,youshouldunderstand:Databaseresearchstrategies:the?vesteps.Thechallengesofaccountingresearch.ThecontentsoftheFASBAccountingStandardsCodi?cationResearchSystem(theCodi?cation)
2、.UsingtheCodi?cationandotheraccountingdatabasestolocateU.S.GAAPauthorities.ExamplesofusingtheCodi?cationeffectivelyandef?ciently.Casesthatassistinpracticingaccountingresearch.hischapterprovidestheresearcherwithacomprehensive?ve-stepresearchprocessasintroducedinChapter1for?nancialaccounti
3、ngresearch.ItfocusesTprimarilyontheFASB’sAccountingStandardsandthenewonlineFASBTMAccountingStandardsCodi?cationResearchSystem(theCodi?cation).ThechapteralsoincludesadiscussiononSECaccountingpronouncements.Finally,twoexamplesofsimulationsfortheFinancialAccountingandReportingsectionoftheCPAex
4、amareincludedintheappendix.Duetotherecentincreaseinaccountingandauditingpronouncementsandgenerallyin?nancialreporting,moreandmoreorganizationsuseanelectronicdatabasetogainrapidaccesstokeyaccountingauthoritiesfordecisionmaking.Futureaccountingprofessionalswillincreasinglyneedresearchskills.P
5、rofessionalaccountingresearchischallengingbecauseofthevolumeofaccountingrules,theirlevelofcomplexity,theextensivedetailandlengthofaccountingstandards,andthedif?cultyin?ndingallrelevantaccountingrulesonatopic.Toaddressthisissue,theFASBhasconsolidatedauthoritative,nongovernmentalU.S.GAAPintoa
6、singledatabase:theCodi?cation.TheSECinvolvementforaccountingstandardsettingforpubliccompaniesisalsoexamined.Thedatabasesandtheircontent,aswellaswebsourcesofinformation,arediscussedforeachoftheseaccountingstandard-settingbodies.ACCOUNTINGRESEARCHONLINEDatabasesystemsaredesignedtoretrieverele
7、vantdocumentsfromavastlibraryorcollectionofdata.ComparedtofreeInternetsources,commercialdatabaseshaveseveraladvantages.Theygenerallyprovideamorecomprehensivedocumentretrievalsystem,usuallyhavebettersearchcapabilities,andmakeanefforttoseekoutreliablesourc
