Welcome to the world of electronic financial accounting research. In today's environment, professional accountants conducting financial accounting research will be utilizing some type of electronic research database. This text's objective is to provide you with the tools to conduct such research. This book is designed to serve both as a reference tool for the practitioner/student who desires to become proficient in conducting electronic financial accounting research as well as a tool in honing one's research skills. Chapter One explains how to research U.S. GAAP which is now located in the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC or the Codification). Chapter Two explains how to research international financial reporting standards and other authorities associated with the International Accounting Standards Board (IASB).

Chapter Three presents an accounting database from RIA, the SEC's EDGAR database where companies file financial reports, and other major financial accounting research databases. Chapter Four provides short cases which provide basic skills in researching in the FASB's Codification, IASB's eIFRS, and the other databases. Chapter Five presents cases that vary in length and depth of analysis. Part A gives hypothetical cases on important recent issues faced in the accounting profession. Part B presents six real life cases, simplified for an easier understanding of the challenges faced by the companies.