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Accounting Research Manager is a database of accounting and auditing information. The Standards section provides all current authoritative accounting standards, auditing standards, and Securities and Exchange Commission regulations, such as Sarbanes-Oxley. It is continually updated with the most recent standards. It also includes historic standards that were previously published in print. All authoritative documents are kept in the database, including both original and amended texts. Standards are provided by the following groups:
- FASB (Financial Accounting Standards Board)
- AICPA (American Institute of Chartered Public Accountants)
- IASB (International Accounting Standards Board)
- PCAOB (Public Company Accounting Oversight Board)
- SEC (Securities and Exchange Commission)
The Interpretations and Examples section contains interpretations of standards, checklists and samples for particular common problems, and guides to accounting and auditing, all written by CCH's editorial team of lawyers and accountants.
20th century – present; for FASB standards, 1963 – present.
Type of coverage
Full text documents.
Vendor/electronic presentation provider