Audit and Accounting

The Accounting and Auditing Disclosure Manual is a comprehensive and practical reference of accounting disclosure guidance. It includes specific disclosure and reporting requirements, prescriptive examples of financial statement presentations, footnote disclosures, and auditors' reporting examples covering financial instruments, derivatives and hedging, employee stock options, transfers of financial assets, contingencies and provisions, oil and gas, and compliance with IFRS.

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The GAAP Practice Manual is a comprehensive, authoritative reference for U.S. generally accepted accounting principles (GAAP). It is a complete source for analyses of the FASB Codification, which is the single authoritative foundation of U.S. GAAP. Each Section of the Manual is divided into the following parts: applicable authoritative FASB Codification sections; overview; measurement principles; disclosure requirements; disclosure examples; and related topics.

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PPC's Guide to PCAOB Audits is a proven audit approach designed to perform a public company audit under PCAOB standards. The Guide is specifically tailored to meet PCAOB and SEC requirements and it includes all the guidance and practice aids you need to perform both an integrated audit and a financial statement audit only. It includes two complete updates of the practice aids and text guidance each year, plus two comprehensive current development e-newsletters issued quarterly between Guide updates to cover current developments affecting your PCAOB audits.

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The AICPA Professional Library provides you with the Audit and Accounting Guides, Audit Risk Alerts, Professional Standards, and Technical Practice Aids libraries in a sophisticated online platform that leverages our extensive editorial and primary source libraries. You'll also be able to take advantage of robust search capabilities and find-by-citation templates.

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Due to increased interest among Checkpoint subscribers for IASB materials, Thomson Reuters has released the Standards and Interpretations from the International Accounting Standards Board (IASB) with Checkpoint's unique functionality and integration.

Note: The IASB content on Checkpoint can only be purchased as an add-on to any other Financial Reporting & Management product or package.

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Contributions provide a significant part of the funding for many nonprofit organizations. The receipt of contributions as a primary source of support distinguishes nonprofit organizations from other business enterprises. Nonprofit organizations operate in a somewhat unique environment and encounter both accounting and operational issues concerning contributions. PPC's Guide to Nonprofit Contributions provides in-depth discussion on the issues surrounding contributions received by nonprofit organizations.

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This is a combination product containing both COSO Integrated Framework (2013) & Compendium of Appeals & Examples and COSO Internal Control—Integrated Framework. Learn More

To help users apply the 2013 Framework to internal control over external financial reporting, COSO has released a companion publication, Internal Control over External Financial Reporting: A Compendium of Approaches and Examples (Compendium). Learn More

Get a comprehensive and powerful online solution to your financial compliance and internal control needs. Learn More

PPC's Essential Audit and Accounting Library is designed for colleges and universities with comprehensive audit and accounting programs and includes 26 titles. Learn More

Give your students access to the most up-to-date tax and accounting information, online!

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PPC’S Core Accounting and Financial Statement Library is designed for colleges and universities with general accounting programs and includes seven titles. Learn More

PPC’s Choice Audit and Accounting Library is designed for colleges and universities with audit and accounting programs - includes the PPC’s Core Accounting and Financial Statement Library and your choice of five additional titles. Learn More

COSO Enterprise Risk Management - Integrated Framework promises to do for ERM what the COSO internal control framework did for internal control. That is, it promises to standardize a proven method for effectively identifying, assessing, and managing risk. The ERM framework incorporates many of the elements of the COSO internal control framework, but does not replace it or supersede it.

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IFAC Professional Standards on Checkpoint includes International Standards on Auditing, Quality Control, Review, Other Assurance and Related Services, Ethics, Education, and more.

Note: The IFAC content on Checkpoint can only be purchased as an add-on to any other Accounting & Auditing product or library.

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SEC accounting and reporting requirements change so rapidly that it can be difficult to keep up. Any financial reporting service can provide you with news, but only SEC Accounting and Reporting Update Service can provide immediate technical analysis of how these changes will affect your company's financial reporting.

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SEC Expert provides comprehensive analysis of SEC requirements, integrated seamlessly with a complete library of source materials from the SEC and PCAOB to form a powerful solution to your financial compliance and reporting needs.

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The SEC Reference Library Premium Package consists of new content added to Checkpoint with the 8.4 release: No Action Letters and Speeches, Statements and Testimony from the SEC. This content will not be added to products that already contain the SEC Reference Library and must be purchased separately.

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Get continuously updated news alerts on all important developments at standard setting agencies and regulatory organizations, including the SEC, NYSE, NASD, AICPA, PCAOB, FASB, IASB and the IRS.

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IASB standards for Small and Medium Enterprises (SMEs) contains IFRS for SMEs Primary Source Database. The IFRS for SMEs are a recently issued set of standards that non-public companies can choose to utilize. IASB Standards for SMEs is the first internationally recognized set of accounting standards designed specifically for SMEs. IASB Standards for SMEs is built on IFRS foundations but is a separate, standalone product that sits side-by-side with the full set of IFRS standards. IASB standards for SMEs is a separate add-on product and not included in the existing International Accounting Standards on Checkpoint (WIASB) database of IASB standards. IASB standards for SMEs contains the Standard, Basis for Conclusions and Illustrative Financial Statements Presentation and Disclosure Checklist as approved by the IASB.

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Academic Advantage - FASB for Academics (FASAQ) provides universities with access to the official text of the FASB Codification and Related Materials.  Note: FASB for Academics available to universities as an add-on with a Checkpoint subscription.

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IFAC Professional Standards on Checkpoint for Academics includes International Standards on Auditing, Quality Control, Review, Other Assurance and Related Services, Ethics, Education, and more.

Note: The IFAC content on Checkpoint can only be purchased by an academic institution and as an add-on to any other Accounting & Auditing product or library.

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U.S. GAAP and IFRS: A Comparative Analysis provides, on a topic-by-topic basis, a comparative analysis of the principal recognition and measurement requirements of U.S. Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS). It serves as a quick-reference guide that enables readers to quickly identify the main similarities and differences between U.S. GAAP and IFRS.

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Accounting for uncertain income tax positions has become a critically important issue for financial accounting and income taxation purposes in recent years. Accounting for Uncertain Income Tax Positions articulates the rigorous requirements of FASB ASC 740-10 and provides information and numerous tools for practitioners' use including sample filled-in templates to help inventory and document Uncertain Tax Position compliance, with a focus on commonly-encountered areas of uncertainty, including NOL carryforwards, customer deposits, transfer pricing, and state tax nexus.

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Issued by the International Accounting Standards Board in July 2009, IFRS for Small and Medium-sized Entities is a self-contained standard tailored for the needs and capabilities of smaller businesses. Many of the principles in full IFRSs for recognizing and measuring assets, liabilities, income and expenses have been simplified, topics not relevant to SMEs have been omitted, and the number of required disclosures has been significantly reduced.

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