Page 457 - Introduction to Business

CHAPTER 12 Financial Reporting 431

The International Accounting Standards Board website offers information about the international
standard-setting process.
Copyright © IASCF. Reprinted with permission of International Accounting Standards Committee Foundation.

ance functions and by promoting their acceptance worldwide. The IFAC site lists
exposure drafts, committee activities, and task forces that address special topics.

Websites Related to Accounting Research and Publications. Web-
sites such as the FASB provide a means of submitting technical questions to their
staff. The Web can be used in three other ways for conducting research into
accounting and auditing issues: (1) accessing authoritative literature, (2) posting
questions to online forums, and (3) searching sites that catalog online accounting
and auditing resources. The following websites are useful for researching various
topics such as ethics, GAAP, auditing issues, professional associations, continuing
professional education (CPE), and current practice-related issues:
CPA JOURNAL (www.cpaj.com). The CPA Journal is a refereed journal published
by the New York State Society of CPAs, with a circulation of approximately 38,000. It
is a nationally prominent journal widely circulated among accounting practitioners
in public accounting, industry, and government, as well as among accounting fac-
ulty and students. The journal previously received the Anbar Golden Page Award as
the number one practical journal in the accounting and finance category. Over 400
magazines and journals were evaluated for this award by the U.K.-based electronic
database of journals published in English. The CPA Journal website includes soft-
ware downloads, Internet resources, and online archives of past issues going back
to 1989. The archives can be searched based on key words.

AUDITNET (www.auditnet.org). AuditNet provides a great deal of electronic
audit-related information. Kaplan’s Audit Resource List (KARL) contains links to
more than 950 Web resources for auditors. Auditor’s Sharing Audit Programs (ASAP)
contains over 150 audit programs that you can freely use and modify. Information
is easy to locate through the site’s cleanly organized menu or search engine.

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