RESEARCH_TABLE_TEMPLATE_WITH EXAMPLE

RESEARCH_TABLE_TEMPLATE_WITH EXAMPLE - RESEARCH TABLE...

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RESEARCH TABLE TEMPLATE & RECOMMENDED WORK PROCEDURES
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Preparer’s Name:_____________________________ Initials:______ Reviewer’s Name:_____________________________ Initials:______ (a Professional Accounting Corporation) Research Table Issue identification ___________________________________________________________________________________________________________________ ____ ___________________________________________________________________________________________________________________ ____ ___________________________________________________________________________________________________________________ ____ ___________________________________________________________________________________________________________________ ____ ___________________________________________________________________________________________________________________ ____ Relevant authoritative literature Reference Scope ¶ Recognition ¶ Measurement ¶ Presentation ¶ (or Display) Disclosure ¶
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Research Table - Definition of Key Terms Issue Identification : The preparer should concisely state the particular issue(s) to be resolved using technical accounting terms with the client's needs and expectations in mind. The issue generally should be framed using the question format. Issue identification includes those explicitly raised by the client and those otherwise implicit in the facts and circumstances. Research Table: The preparer should list the applicable pronouncements and paragraphs therein organized under the relevant accounting attribute (Scope, Recognition, Measurement, Presentation and Disclosure). The preparer should make sure only to cite those paragraphs that specifically relate to the issue at hand. The preparer should not cite a range of paragraphs where that range includes paragraphs that have no relevance to the identified issue. Pronouncement . List the pronouncements under this first column that provide relevant guidance in addressing the transaction, event or circumstance described in Issue Identification.
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This note was uploaded on 11/02/2011 for the course ACCOUNTING 300 taught by Professor Rodhurd during the Fall '11 term at Golden Gate.

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RESEARCH_TABLE_TEMPLATE_WITH EXAMPLE - RESEARCH TABLE...

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