WebThe AICPA describes these simulations as an assessment of knowledge and skills in a workplace context. Some simulations will involve a research activity, such as searching authoritative literature and the IRC. Other simulations will require candidates to access workpapers or other published materials. WebAuthoritative Accounting Literature The levels of authority in accounting literature are listed in Figure 1. A number of useful reference services are available to assist the practitioner in locating the authoritative sources. These reference services include: 1. AICPA Professional Standards; 2. FASB Accounting Standards; 3.

Tax Code, Regulations, and Official Guidance - IRS

WebYou will see a table of content after selecting a database (since you are taking REG, IRC is the database you are picking). Then search in the table of content the topics you are … WebThe Codification is a major restructuring of accounting and reporting standards designed to simplify user access to all authoritative U.S. GAAP by providing the authoritative literature in a topically organized structure. The Codification was developed by disassembling and reassembling thousands of nongovernmental accounting pronouncements ... hilliard darby panthers

How to Conduct Federal Tax Research - The Daily CPA

WebThis article introduces the International Financial Reporting Interpretations Committee (IFRIC) and discusses its organization, process and role in the authoritative interpretation of IFRS. The article also explains how IFRIC differs … WebThe IRC of 1986 is the primary source of federal tax law. It imposes income, estate, gift, employment, miscellaneous excise taxes, and provisions controlling the administration of … WebThe online version of the authoritative literature makes research easy with a powerful search engine, extensive linking within and between titles, and other new or enhanced tools and navigational aids. Many subscription … hilliard dave and busters