| ISBN: 978-1-61853-316-6 | Copyright 2020
The Guide to Intermediate Accounting Research is intended to serve as a supplement in intermediate accounting courses. Collins’ practical examples and exercises will challenge students to move beyond the application of accounting standards to critically thinking about and applying accounting issues.
Use of the FASB Codification as the key research tool, including
screenshots and primary source excerpts from the Codification, will give
students an understanding of how research applies to the analysis of actual
accounting issues and practical knowledge of how to use FASB guidance in their research
Left to their own devices, students often default to using a “search”
function in the Codification. This text teaches students to utilize a “browse”
approach, including teaching the organization of accounting guidance, that will
result in much more effective searches. No
other text teaches students this method for efficiently searching accounting
Research and communication techniques are presented in the context of actual technical issues, giving students extensive exposure to the accounting literature while learning professional research and writing skills.
At the end of each chapter, there are research exercises, as well as
case study questions that provide students the opportunity to think critically
about more involved, open-ended accounting issues. Students will be required to identify the
researchable question, research the issue, and practice technical writing
skills in their responses.
Coverage of the AICPA’s revised Code of Conduct.
Includes strategies for navigating the revised revenue and lease
topics and new assignments requiring students to research and interpret the new
standards and to document and communicate their findings.
Presents updated screenshots of the Codification featuring the latest
The author presents a real research question involving baseball
stadium concession sales (Lease? Revenues?) and integrates it throughout
chapters 3 and 4. Students will follow this real world example through the
research process culminating in a new chapter-end sample memo.
The text will include new, current and real-world case studies of
varying difficulty level – including cases building upon the stadium example.
Cases will place increased emphasis upon the use of professional judgment.