ACCT 540 DeVry All Week On Site Activity Point
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Identification of Key Search Criteria<br />
What are the implications of GAAP and authoritative support to the researcher?<br />
1. To conduct efficient research, where should one start in reviewing the accounting literature in search of a solution to<br />
a problem?<br />
2. How can the promulgation of an accounting standard impact economic behavior? Discuss a specific example.<br />
3. Distinguish between primary authoritative support and secondary authoritative support. EXERCISES<br />
<strong>ACCT</strong> <strong>540</strong> <strong>DeVry</strong> <strong>Week</strong> 4 <strong>On</strong> <strong>Site</strong> <strong>Activity</strong> <strong>Point</strong><br />
Gathering Data<br />
1. Access the IASB Web site (.iasb.org/">www.iasb.org) and list three of its active projects.<br />
2. Access the SEC Web site (.sec.gov/">www.sec.gov), click International Affairs, International Enforcement<br />
Assistance, and list the four types of enforcement cases.<br />
3. Access the AICPA IFRS resource page (.ifrs.com/">www.IFRS.com). What are two featured IFRS news items?<br />
4. Access the IOSCO Web site (.iosco.org/">www.IOSCO.org), click the About IOSCO section, and list the working<br />
committees.<br />
<strong>ACCT</strong> <strong>540</strong> <strong>DeVry</strong> <strong>Week</strong> 5 <strong>On</strong> <strong>Site</strong> <strong>Activity</strong> <strong>Point</strong><br />
Organizing Your Research and Additional Research Tools<br />
<strong>Week</strong> Five Class <strong>Activity</strong><br />
1.What are the advantages of S&P’s Net Advantage?<br />
2.When would one use Mergent <strong>On</strong>line?<br />
3.What does the Thomson Research database cover?<br />
4.When would one use the Factiva database<br />
5.What insight is offered by the Business and Company Resource database?<br />
<strong>ACCT</strong> <strong>540</strong> <strong>DeVry</strong> <strong>Week</strong> 6 <strong>On</strong> <strong>Site</strong> <strong>Activity</strong> <strong>Point</strong><br />
Tax and Auditing Research, Recommendations, and Conclusions<br />
Explain the difference between tax evasion, tax avoidance, and abusive tax avoidance.<br />
2.Identify tax research goals.<br />
3.Identify and explain the basic steps of the tax research process.<br />
4.Discuss the challenges in tax research.<br />
5.Distinguish between tax compliance and tax planning.<br />
6.Identify the differences between a Treasury Regulation and a Revenue Ruling.<br />
7. Explain the meaning of the term precedent for tax research.<br />
8. What does it mean when the IRS announces a nonacquiescence?<br />
<strong>ACCT</strong> <strong>540</strong> <strong>DeVry</strong> <strong>Week</strong> 7 <strong>On</strong> <strong>Site</strong> <strong>Activity</strong> <strong>Point</strong>
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