Advantages
How does the database help me when I’m looking for an introduction to a topic?
- The Accounting Research Manager contains summaries of all accounting and valuation questions about IFRS and US GAAP regulations. These summaries are presented in an easy to understand format.
- Access is via an appropriate subject heading (see contents) or more specifically via a list containing several hundred keywords.
- Starting from the summary the relevant standards can be viewed directly via hyperlinks. Commentaries and regulations for special problems can also be directly accessed.
- All interpretations and standards can be directly printed in full.
How does the database help me if I’m looking for a certain standard?
- The database contains practically all possible conceivable regulations according to IFRS and US GAAP, even for very advanced users. Changes are updated immediately after their publication. Standards which were valid in the past are also included as well as all current drafts for future standards.
- Access is via an appropriate standard-setter or the type of legal source you are looking for (see contents). The regulations published by the relevant committee are recognisable by numerical listings (with subject information) and can be directly accessed.
- Starting from a standard interpretation other connected standards can be accessed using hyperlinks.
- All interpretations and standards can be directly printed in full.
How does the database help if I’ve got a special problem?
- The database contains a text search function for all information contained in it (standards, interpretations etc.). This allows the database and all sub-areas to be searched. It is possible to combine and link several searches.
- The search results are sorted according to their relevance and are separately shown per standard-setter or legal source (with the title). There is direct access to the appropriate source by continuing the search term via hyperlinks. You can also quickly look through large numbers of matches according to their relevance.
- All interpretations and standards can be directly printed in full.
How does the database help me if I want to prepare international annual accounts or to assess them?
- The database contains numerous examples of the necessary and typical contents of international financial statements. These are contained in standards; they are available as part of the interpretations and as checklists.
- Quick access is possible using the text search function as well as via the summaries of all important subject areas.
- All checklists and examples can be directly printed in full.
