Presentation Date: Sunday August 2, 2009
  Presentation Time: 8:00 am-11:00 am

CPE Session 23

The FASB Codification Research System and eIFRS

Presented By:

Anita Feller, University of Illinois

Description: Accounting literature and applied professional research are changing. The new FASB Accounting Standards Codification, scheduled to become effective on July 1, 2009, will become the only source of authoritative accounting literature for U.S. GAAP. In addition, the Securities and Exchange Commission is proposing the use of International Financial Reporting Standards (IFRS) by U.S. issuers by the year 2014.

The objective of this workshop is to introduce faculty to the FASB Codification Research System and eIFRS so they may successfully incorporate these new research tools into their courses. The workshop will compare and contrast the current research tools available (FARS-CD and FARS Online) with the Codification Research System and eIFRS. The workshop will examine the organization, structure, content, vocabulary, and search interface of these two new resources. We will also discuss effective research strategies with these new research systems.

The workshop will involve interactive discussion of research experiences and strategies.

Field of Study: Accounting
Program Level: Basic

Intended Audience: Faculty who teach Intermediate Accounting, Advanced Accounting, or incorporate accounting research into their courses.

Format/Structure: The workshop will involve lecture/discussion of research strategies and experiences. The workshop will also provide handout materials for learning the new research systems so that faculty can quickly learn the systems and incorporate them into their courses.

Learning Objective: Explain how the search engines operate. Explain the organization and content of each infobase. Effectively conduct searches with the literature. Appropriately cite the authoritative literature. Teach research skills to students. Use research cases in their courses.

Prerequisites: None

Advanced Preparation Required: None

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