NOT IN USE – Custom Skills for Accounting Research (University of North Texas)
by Collins
ISBN: | Copyright 2022
Tabs| Expand/Collapse All | |
|---|---|
| Skills for Accounting Research, 4e (pg. 1.2) | |
| Chapter 1 Overview of Accounting Research (pg. 1.2) | |
| Why Accounting Research Skills Matter (pg. 1.4) | |
| What Is Accounting Research, and Why Is It Performed? (pg. 1.4) | |
| In What Future Roles Might I Perform Accounting Research? (pg. 1.5) | |
| Now [ YOU ] Try 1.1 Your Role as a Researcher (pg. 1.6) | |
| When Is Accounting Research Performed? (pg. 1.6) | |
| Researching a Proposed Transaction (pg. 1.7) | |
| Now [ YOU ] Try 1.2 (pg. 1.8) | |
| Researching a Past Transaction (pg. 1.8) | |
| Research Performed After Financial Statement Issuance (pg. 1.9) | |
| Now [ YOU ] Try 1.3 (pg. 1.9) | |
| Research for the Purpose of Shaping Future Accounting Standards (pg. 1.10) | |
| In What Environments Is Accounting Research Performed? (pg. 1.10) | |
| Different Guidance for Each Research Environment (pg. 1.11) | |
| Now [ YOU ] Try 1.4 (pg. 1.12) | |
| Accounting Standard-Setting Bodies (pg. 1.12) | |
| The Securities and Exchange Commission (pg. 1.12) | |
| Now [ YOU ] Try 1.5 (pg. 1.13) | |
| The American Institute of Certified Public Accountants (pg. 1.14) | |
| The Financial Accounting Standards Board (pg. 1.14) | |
| Now [ YOU ] Try 1.6 (pg. 1.14) | |
| Now [ YOU ] Try 1.7 (pg. 1.15) | |
| Now [ YOU ] Try 1.8 (pg. 1.15) | |
| Chapter Summary (pg. 1.16) | |
| Review Questions (pg. 1.16) | |
| Exercises (pg. 1.17) | |
| Case Study Questions (pg. 1.18) | |
| Chapter 2 The FASB Codification: Introduction and Search Strategies (pg. 1.20) | |
| What is the FASB Codification? (pg. 1.22) | |
| Now [ YOU ] Try 2.1 (pg. 1.23) | |
| What Sources of Guidance Were Used to Populate the Codification? (pg. 1.23) | |
| Now [ YOU ] Try 2.2 (pg. 1.24) | |
| How is the Codification Updated? (pg. 1.24) | |
| Navigating The Codification (pg. 1.24) | |
| How is Information Organized Within the Codification? (pg. 1.25) | |
| Now [ YOU ] Try 2.3 (pg. 1.26) | |
| Areas and Topics (pg. 1.26) | |
| Now [ YOU ] Try 2.4 (pg. 1.27) | |
| Subtopics (pg. 1.28) | |
| Now [ YOU ] Try 2.5 (pg. 1.28) | |
| Sections (pg. 1.28) | |
| Now [ YOU ] Try 2.6 (pg. 1.33) | |
| Subsections and Paragraphs (pg. 1.33) | |
| Now [ YOU ] Try 2.7 (pg. 1.34) | |
| Tips for Performing Browse Searches (pg. 1.35) | |
| Join All Sections (pg. 1.35) | |
| Navigating a Subtopic, Considering All Areas of “Required Reading” (pg. 1.36) | |
| Now [ YOU ] Try 2.8 (pg. 1.38) | |
| Other Search Methods (pg. 1.39) | |
| Keyword Searches (pg. 1.39) | |
| Now [ YOU ] Try 2.9 (pg. 1.42) | |
| Now [ YOU ] Try 2.10 (pg. 1.43) | |
| Search by ASC Reference Number (pg. 1.43) | |
| Cross Reference Tab (pg. 1.44) | |
| Master Glossary (pg. 1.44) | |
| Pending Content and Effective Dates (pg. 1.45) | |
| What is “Pending Content”? (pg. 1.45) | |
| Now [ YOU ] Try 2.11 (pg. 1.45) | |
| Understanding Effective Dates (pg. 1.46) | |
| Now [ YOU ] Try 2.12 (pg. 1.46) | |
| Private Company Accounting Alternatives in the Codification (pg. 1.47) | |
| Now [ YOU ] Try 2.13 (pg. 1.47) | |
| Chapter Summary (pg. 1.47) | |
| Review Questions (pg. 1.47) | |
| Exercises (pg. 1.49) | |
| Case Study Questions (pg. 1.50) | |
| Chapter 3 The Research Process (pg. 1.54) | |
| Why Use A Research Process? (pg. 1.56) | |
| The Accounting Research Process (pg. 1.56) | |
| Pre-Step: Understand the Business (Industry) (pg. 1.57) | |
| Now [ YOU ] Try 3.1 (pg. 1.59) | |
| Step 1: Understand the Facts/Background of the Transaction (pg. 1.59) | |
| Now [ YOU ] Try 3.2 (pg. 1.60) | |
| Step 2: Define the Problem. That Is, Identify the “Researchable Question.” (pg. 1.61) | |
| Now [ YOU ] Try 3.3 (pg. 1.62) | |
| Now [ YOU ] Try 3.4 (pg. 1.62) | |
| Step 3: Stop and Think: What Accounting Treatment Will Likely Be Appropriate? (pg. 1.62) | |
| Step 4: Search Potentially Relevant Sources of Guidance, Copying Any Relevant Guidance into a Word (pg. 1.63) | |
| Now [ YOU ] Try 3.5 (pg. 1.63) | |
| Now [ YOU ] Try 3.6 (pg. 1.64) | |
| Step 5: Analyze Alternatives, Documenting Your Consideration of Each (pg. 1.65) | |
| Now [ YOU ] Try 3.7 (pg. 1.65) | |
| Step 6: Justify and Document Your Conclusion (pg. 1.67) | |
| Now [ YOU ] Try 3.8 (pg. 1.67) | |
| Judgment And Decision Making-A Brief Introduction (pg. 1.67) | |
| Common Biases (pg. 1.68) | |
| Now [ YOU ] Try 3.9 (pg. 1.69) | |
| Learn from Your Mistakes (and Successes!) (pg. 1.70) | |
| Now [ YOU ] Try 3.10 (pg. 1.70) | |
| Chapter Summary (pg. 1.70) | |
| Review Questions (pg. 1.71) | |
| Exercises (pg. 1.71) | |
| Case Study Questions (pg. 1.73) | |
| Additional References (pg. 1.75) | |
| Chapter 4 Creating Effective Documentation (pg. 1.76) | |
| Documentation Is Integral to Accounting Research (pg. 1.78) | |
| Communicating Accounting Research (pg. 1.79) | |
| Emailing the Results of Research Questions (pg. 1.79) | |
| Now [ YOU ] Try 4.1 (pg. 1.81) | |
| Drafting an Accounting Issues Memorandum (pg. 1.83) | |
| Facts (pg. 1.84) | |
| Now [ YOU ] Try 4.2 (pg. 1.85) | |
| Issue(s) (pg. 1.86) | |
| Analysis (pg. 1.86) | |
| Now [ YOU ] Try 4.3 (pg. 1.89) | |
| Now [ YOU ] Try 4.4 (pg. 1.90) | |
| Now [ YOU ] Try 4.5 (pg. 1.91) | |
| Now [ YOU ] Try 4.6 (pg. 1.92) | |
| Financial Statement and Disclosure Impacts (pg. 1.93) | |
| Reread Your Work Before Submitting (and what to look for) (pg. 1.93) | |
| Now [ YOU ] Try 4.7 (pg. 1.94) | |
| Properly Referencing Accounting Guidance (pg. 1.94) | |
| How Do I Reference a Passage from the Codification? (pg. 1.94) | |
| Now [ YOU ] Try 4.8 (pg. 1.95) | |
| Should I Ever Use Footnotes in Professional Memos? (pg. 1.95) | |
| When Should I Use Quotation Marks? (pg. 1.96) | |
| When Is It Appropriate to Alter an Excerpt from the Guidance? (pg. 1.96) | |
| When Is It Appropriate to Use Ellipses? (pg. 1.97) | |
| Style Tips for Professional Communication (pg. 1.98) | |
| Use Proper Voice in Your Memos (pg. 1.98) | |
| Keep Your Language Neutral (Avoid Strong Words) (pg. 1.98) | |
| Get the Grammar Right (pg. 1.99) | |
| Getting Feedback On Your Writing (pg. 1.100) | |
| Chapter 4 Appendix (pg. 1.101) | |
| Sample Accounting Issues Memo (pg. 1.101) | |
| Chapter Summary (pg. 1.105) | |
| Review Questions (pg. 1.105) | |
| Exercises (pg. 1.106) | |
| Case Study Questions (pg. 1.108) | |
Shelby Collins
Shelby Collins loves accounting research. In her current consulting position, Shelby assists companies with a broad range of technical accounting matters, including implementation of the new GAAP and IFRS lease accounting standards. These current experiences continue to bring a fresh and relevant perspective to this text.
Prior to this position, Shelby taught the accounting research course at the University at Buffalo for seven years. Her career has been dedicated entirely to the field of accounting research: first at the Financial Accounting Standards Board (FASB) as a postgraduate technical assistant, then in KPMG's Accounting Advisory Services group, and then in the accounting policy and research group at Exelon Corporation in Chicago.
Shelby has seen firsthand the doors that can open for professionals who excel in research and communication. It's her hope that this book, and the exercises herein, will prepare students to shine when they encounter accounting research opportunities as professionals.
| Skills for Accounting Research, 4e - FASB Codification & eIFRS (Collins, Salzman) | |
|---|---|
|
Errata Last Updated: Feb 28 2020 |
Corrections to identified errors in text |
