Accounting Research Manager® The only financial reporting online database with FASB Codification literature and analysis in one place
Accounting Research Manager is the accounting industry's most comprehensive online database, providing easy access to accounting, auditing, governmental and SEC authoritative literature, plus expert interpretive guidance and FASB codification. Accounting Research Manager helps you understand and comply with rapidly changing standards by explaining often-complex U.S. and international authoritative and proposal stage literature. And it's the only service in the industry that pulls together the literature and analysis, all in one place.
Accounting Research Manager helps you address specific issues through these product offerings:
Audit Public
Standard
Audit Private
Accounting Only
Audit Only
Government Add-On
Academic Audit Public
Academic Standard
Internal Controls Library
10-K Lookup – The powerful Accounting Research Manager search engine that retrieves data on SEC filings from the SEC EDGAR filings database.
As an Audit Library subscriber, you'll have an easier, more efficient way to conduct audits with Knowledge-Based Audit Overview and Tools (including FASB codification) — at no additional cost. CCH has developed a new Knowledge-Based Audit (KBA) methodology to help guide you through the complex process of complying with AICPA Risk Assessment Standards.
The Accounting Research Manager Knowledge-Based Audit Overview provides a smooth transition in implementing AICPA standards and allows you to quickly access authoritative literature and analysis to support your work. In addition, it is supplemented by nearly 200 practice aids that will facilitate seamless, accurate compliance with GAAS and FASB codification, encourage you to conduct more effective audits, and help you identify, focus on and minimize costly risks.
Knowledge-Based Audits of Construction Companies and Contractors
Knowledge-Based Audits of Employee Benefit Plans
Knowledge-Based Auditsof Financial Institutions
Knowledge-Based Audits of Governmental Entities
Knowledge-Based Audits of Health Care Entities
Knowledge-Based Audits of Not-for-Profit Entities
Knowledge-Based Auditsof Real Estate Entities
Knowledge-Based Single Audits
Available Formats / Update Frequency:
Accounting Research Manager Platform
Daily updates
Accounting Research Manager provides one-stop access to U.S. and international authoritative and proposal stage literature with direct links to CCH interpretations, guidance and FASB codification standards.
FASB Statements, Interpretations, Staff Positions, Technical Bulletins and Staff Implementation Guides, together with historical Accounting Research Bulletins and APB Opinions
AICPA Professional Standards, Statements of Position, Audit and Accounting Guides, Practice Bulletins, Accounting Interpretations and Issues Papers
SEC financial reporting related Rules and Regulations, Staff Accounting Bulletins, Financial Reporting Releases, Staff Legal Bulletins, Staff Speeches and much more
EITF Abstracts, Minutes and Issues Summaries
PCAOB Rules and releases (proposed and final), Disciplinary proceedings, Staff Questions and Answers, PCAOB-related SEC orders, proposals and FAQs
IASB International Accounting Standards/International Financial Reporting Standards and SIC/IFRIC Interpretations
GASB Statements, Interpretations, Technical Bulletins, Staff Implementation Guides and related proposal-stage literature
GAO Government Auditing Standards and Financial Audit Manual
OMB Circulars and Compliance Supplements
COSO Internal Control framework and guidance
IIT Reports and SOX 404 Guide
Accounting Research Manager Internal Controls Library
The Accounting Research Manager® Internal Controls Library is the accounting industry’s comprehensive online resource of internal controls guidance. Accounting Research Manager Internal Controls explains the fundamental concepts and analysis of internal controls, including FASB codification standards. It is a valuable, cost-effective tool for firms seeking Sarbanes-Oxley Act knowledge and guidance on Section 404 compliance.
The Library is an add-on to Accounting Research Manager stand-alone products, including Audit Public, Standard, Audit Private, Accounting Only, Audit Only and the Academic libraries. It is also available as a stand-alone purchase.
GUIDE TO INTERNAL CONTROLS UNDER SECTION 404 OF THE SARBANES-OXLEY ACT
The Guide to Internal Controls Under Section 404 of the Sarbanes-Oxley Act (Second Edition), by James Hamilton, J.D., LL.M. and N. Peter Rasmussen, J.D., provides comprehensive and up-to-date guidance on SOX compliance. The expert-written Guide examines the mandate of Section 404 and subsequent rulemaking and guidance. It also analyzes the rules of the Public Company Accounting Oversight Board on auditor attestation, as well as internal controls best practices. Recent coverage includes SEC guidance and PCAOB Auditing Standard No. 5, adopted in May 2007.
Management Report on Internal Controls
Internal Control over financial reporting
Suitable frameworks
Auditor attestation
Performing an internal control audit
...and much more
Current reporting requirements make the Guide to Internal Controls Under Section 404 of the Sarbanes-Oxley Act absolutely essential for any professional or company official responsible for corporate auditing.
INTEGRATED CONTENT The all-inclusive content of the Internal Controls Library is fully integrated into the Accounting Research Manager database to give you a single, one-stop source for valuable guidance on internal controls and FASB codification. You can access primary source literature of the:
AICPA
COSO
IIA
PCAOB
SEC
You also get CCH explanations, interpretive guidance, practice aids and checklists to help increase your productivity and ensure accuracy in compliance.
NEW! PRACTICE AIDS ADDED:
Considerations for Use of Work by External Auditors
COSO Points of Focus for Entity Level Controls Elements of Anti-Fraud Program and Controls
Elements of Corporate Governance
Financial Reporting Risks Checklist Internal Control Spreadsheet Considerations
Segregation of Duties Evaluator
Cash Disbursement Risks Checklist
Cash Receipts Risks Checklist
Debt Risks Checklist
Fixed Asset Risks Checklist
Inventory Risks Checklist
Payroll Risks Checklist
Purchasing and Accounts Payable Risks Checklist
Revenue Risks Checklist
Income Tax Risks Checklist
The Internal Controls Library provides updates:
Daily, with information on new releases within the literature
Weekly, through summary email alerts reviewing major changes in the database
Quarterly, via Three-Month Checklists with the latest changes to rules and regulations
Expert, Interpretive Guidance — our team of experts provides insights that go far beyond the guidance provided in the text of authoritative literature, translating technical information into easy-to-comprehend explanations and providing interpretations that clearly define what the rules mean from your perspective. Topics include accounting and engagement standards, FASB codification standards, SEC practice and government. You can even link directly to our best-selling reference guides.
The Timeliest Reporting — the Accounting Research Manager database is updated up to five times a day to meet your awareness needs. You’ll also get Accounting Research Manager Daily News, the latest accounting, auditing, international, regulatory and governmental news — delivered to you daily via email.
With Accounting Research Manager Daily News, you’ll never have to worry that you’ve missed pertinent developments that may affect your organization, because the latest industry developments and hot topics are delivered to you every day.
News from the experts — Every day, our industry experts choose key accounting, auditing, international, regulatory and governmental news and bring it right to your desktop via email.
Access to source documents — Links to relevant source materials are provided to ensure that you have the additional information you need to clearly understand the news developments.
Special topics — When Accounting Research Manager Daily News includes special topics of interest, links are provided directly to relevant content within the Accounting Research Manager database.
Editorial explanations —Accounting Research Manager Daily News includes additional editorial insights to source material, when appropriate, for the most complete coverage possible.
Weekly Summary — Accounting Research Manager subscribers receive the acclaimed Weekly Summary that consolidates and summarizes the latest rules, regulations, meetings and more with a summary of interpretations and other material added to Accounting Research Manager during the past week.
In addition, a What’s New Checklist notifies you of recent changes in U.S. and international accounting principles, including FASB codification.
Powerful Integration with ProSystem fx® Engagement — to streamline your work, you can instantly access Accounting Research Manager from ProSystem fx® Engagement, the versatile paperless engagement module of The ProSystem fx® Office suite of software. You’ll be able to leverage the integrated workflow, trial balance and document management tools in ProSystem fx Engagement. You’ll also have access to authoritative financial reporting material and interpretive guidance through Accounting Research Manager.
In the wake of the increasing globalization of accounting standards, the US and other countries are preparing for convergence. It is crucial for you to understand these international accounting standards (including FASB codification) now.
Accounting Research Manager International Interpretations Add-On Module includes up-to-date interpretive guidance written by experts in the industry and even guidance from Big 4 accounting firms. With International Interpretations, you’ll have everything you need to ease the transition to the new standards.
IFRS Model Financial Statements IFRS Model Financial Statements 2008 presents up-to-date sample model accounts using the full set of the latest international standards, with explanatory notes and commentary to give you a clear look into reporting under IFRS. To simplify your work, practical aids such as an IFRS disclosure checklist and set of illustrative financial statements are included.
International Accounting/Financial Reporting Standards Guide The International Accounting/Financial Reporting Standards Guide keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes in the near future that will most likely change the way in which you must account for and disclose information. This Guide is conveniently organized in two parts – general standards and industry-specific standard, with Practice Pointers throughout, to illustrate how the standards apply.
PricewaterhouseCoopers’ The IFRS Manual of Accounting
PricewaterhouseCoopers’ The IFRS Manual of Accounting is a comprehensive, global resource that gives you practical guidance on all the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). You’ll learn how companies should prepare their consolidated financial statements in accordance with IFRS and discover how to deal with the day-to-day tasks of implementing IFRS, along with more difficult and complex issues.
International Accounting Q & A in Interpretations and Examples International Interpretations also includes International Accounting Q & A in Interpretations and Examples, which provides you with pertinent questions and answers that address such issues as leases and inventory.
Experience what Accounting Research Manager can do for you today. Start your free trial of the entire Accounting Research Manager product line by visiting CCHGroup.com/ARMB.
