ACCOUNTING RESEARCH MANAGER™ > Accounting & Audit Research Federal Tax Research State Tax Research Financial & Estate Planning Research Special Entities Clarify your research with Accounting Research Manager Access robust, in-depth financial reporting guidance that Pension & Payroll Research International Tax Research minimizes your research time while enhancing your results. Integrated Productivity Tool Accounting Research Manager (ARM) is the largest and most comprehensive financial reporting online database, providing easy access to objective and insightful accounting, auditing, governmental and SEC information. Interpretive guidance written by experts in the field helps you understand and comply with rapidly changing accounting, auditing, governmental and SEC standards. While other research tools simply summarize the authoritative literature, leaving you the time-consuming task of deciphering often-complex information, Accounting Research Manager goes the extra mile to give you the clearest possible picture. ACCOUNTING RESEARCH MANAGER ALL-INCLUSIVE COVERAGE can answer your specific issues through our various products: Accounting Research Manager provides one-stop access to U.S. and international authoritative and proposal stage literature including: Product Versions Available: > FASB Statements, Interpretations, Staff Positions, Technical > Audit Public > Standard > Audit Private > Accounting Only Bulletins and Staff Implementation Guides, together with historical Accounting Research Bulletins and APB Opinions. > AICPA Professional Standards, Statements of Position, Audit and Accounting Guides, Practice Bulletins, Accounting Interpretations and Issues Papers. > Audit Only > Government Add-On > Academic Audit Public > Academic Standard ! NEW Product Enhancements: 10-K Lookup: > ARM’s powerful search engine that retrieves data on SEC filings from the SEC EDGAR filings database ARM Miller Stand-Alone Libraries: > GAAP > Engagement > Governmental > SEC financial reporting related Rules and Regulations, Staff Accounting Bulletins, Financial Reporting Releases, Staff Legal Bulletins, Staff Speeches and much more. > EITF Abstracts, Minutes and Issues Summaries. > PCAOB Rules and Regulations (proposed and final). > IASB International Accounting Standards/International Financial Reporting Standards and SIC/IFRIC Interpretations. > GASB Statements, Interpretations, Technical Bulletins, Staff Implementation Guides and related proposal-stage literature. > GAO Government Auditing Standards and Financial Audit Manual. > OMB Circulars and Compliance Supplements. > GAAS > Government and Not-for-Profit > Not-for-Profit > International Accounting > > > > ACCOUNTING RESEARCH MANAGER™ > > > > Accounting Research Manager’s all-inclusive coverage and easy navigation tools help you minimize your research time — while enhancing your results! Easy-to-navigate features include extensive “quick links” to the most used resources in the database, such as authoritative literature and interpretations, online help, and more. Our content experts translate technical information into plain English that’s easy to comprehend. Numerous helpful interpretations clearly lay out what the accounting and financial reporting rules mean from your perspective. Weekly Summary e-mails and What’s New Checklist keep you informed of newly released authoritative literature, new deliberations of current financial reporting projects and need-to-know trends. Prepare for problem-free audits using our best-selling Miller GAAS Practice Manual, Miller Audit Procedures, Miller Compilations & Reviews, Miller GAAS Update Service, CPA’s Guide to Effective Engagement Letters and CPA’s Guide to Management Letter Comments. > > > > Tax.CCHGroup.com/ARMB 1 800 872 2454 C C H TA X A N D A C C O U N T I N G THE TIMELIEST REPORTING THE ULTIMATE ACCOUNTING RESEARCH TOOL Accounting Research Manager’s professional staff takes pride in updating the database up to five times a day to meet your awareness needs. You get: Join the thousands of financial reporting professionals who rely on Accounting Research Manager every day. With all-inclusive coverage, extensive cross-links and real-time updates, you won’t find a better way to: > Immediate access to newly released literature. > Weekly Summary e-mail alerts summarizing major changes in the database. > Summaries of deliberations of current financial reporting projects. EXPERT INTERPRETIVE GUIDANCE Our team of experts provides insights that go far beyond the guidance provided in the text of authoritative literature. Accounting Research Manager includes: > Access a comprehensive set of authoritative, proposal and interpretive content. • Assures better and more meaningful research. • Mitigates risk by providing access to all relevant material. > Stay up-to-date.. • Updated five times daily. • Weekly Summary keeps you aware recent developments. > Obtain clear and insightful interpretive guidance from > Accounting standards. Your “window to the literature” that contains summarized guidance by financial statement caption and other common topics, plus a hotlinked list of all supporting authoritative and interpretive accounting and SEC literature. > Interpretive publications. Your direct link to our best-selling reference guides on such topics as revenue recognition, business combinations, derivatives, leasing, and compensation arrangements. > SEC practice. Your easy-to-understand SEC guide that integrates background materials, training, forms and interpretive guidance to simplify complex SEC rules. You also get plain-English explanations of new rules, including summaries and checklists for Sarbanes-Oxley compliance. > Engagement standards. Your trusted reference to implementing the standards, including questions and answers, practice aids, illustrations, and literature references. > Government standards. Your comprehensive reference to summarized guidance of government accounting and auditing topics and links to the relevant authoritative and interpretive literature. Our content experts translate technical information into plain English that is easy to comprehend, while our interpretations clearly lay out what the rules mean from your perspective. Read about our content experts, authors and Editorial Advisory Board at www.Tax.CCHGroup.com/ARMB and click on ‘Meet our Technical Experts’. leading experts. For more information, contact us at 1 800 872 2454. FREE TRIAL Start your free trial of the entire ARM product line by visiting: Tax.CCHGroup.com/ARMB ACCOUNTING RESEARCH MANAGER™ ACCOUNTING RESEARCH MANAGER CONTENT OVERVIEW AUDIT PUBLIC MAJOR LITERATURE* ACCOUNTING RESEARCH MANAGER What’s New Checklist Weekly Summary EITF Flash Reports Engagement Standards Accounting Standards SEC Practice Governmental Standards PCAOB Compliance Interpretations and Examples Project Updates Hot Topics Literature Updates Comments on Standard Setter Projects FASB (FINANCIAL ACCOUNTING STANDARDS BOARD) Accounting Research Bulletins APB Opinions Statements and Interpretations Technical Bulletins Special Reports Staff Positions Implementation Guides and related proposal-stage literature GASB (GOVERNMENTAL ACCOUNTING STANDARDS BOARD) Statements and Interpretations Technical Bulletins Implementation Guides and related proposal-stage literature GAO (GOVERNMENT ACCOUNTABILITY OFFICE) Government Auditing Standards Financial Audit Manual OMB (OFFICE OF MANAGEMENT AND BUDGET) Circulars Compliance Supplements AICPA (AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS) Audit and Accounting Guides Audit Risk Alerts Issues Paper and related proposal-stage literature Practice Bulletins Statements of Position (Accounting) Statements of Position (Auditing) Auditing Standards (SAS) Attestation Standards (SSAE) Accounting and Review Services Standards (SSARS) Standards for Performing and Reporting on Peer Reviews Technical Questions and Answers (Technical Practice Aids) Other Publications SEC (SECURITIES AND EXCHANGE COMMISSION) Rules, regulations, forms and releases of the 1933 and 1934 Acts Financial Reporting Releases Accounting and Auditing Enforcement Releases Staff Accounting Bulletins Staff Training Manual SEC Staff Speeches SEC releases of final and proposed rules Sarbanes-Oxley mandated SEC rules with summaries Extensive interpretations and guidance with links EITF (EMERGING ISSUES TASK FORCE) Abstracts Minutes and Issues Summaries IASB (INTERNATIONAL ACCOUNTING STANDARDS BOARD) Accounting Standards and related proposal-stage literature MILLER PUBLICATIONS Miller GAAS Practice Manual Miller Audit Procedures Miller Compilations & Reviews Miller Governmental GAAP Guide Miller Governmental GAAP Practice Manual Miller Local Government Audits and Single Audits CPA’s Guide to Effective Engagement Letters CPA’s Guide to Management Letter Comments Miller Governmental GAAP Update Service Miller GAAS Update Service Miller GAAP Financial Statement Disclosures Manual Miller Attestation Engagements STANDARD AUDIT PRIVATE ACCOUNTING ONLY • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • GOVERNMENT • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • Now, you can instantly access Accounting Research Manager from ProSystem fx® Engagement, the versatile paperless engagement module of The ProSystem fx Office suite of software, providing a seamless workflow tool for your firm! You'll be able to leverage the integrated workflow, trial balance, and document management tools in Engagement, plus have access to authoritative financial reporting material and interpretive guidance through Accounting Research Manager with the click of a mouse. The integration of these two products is a winwin decision for your firm! For more information on Engagement, visit Tax.CCHGroup.com. TAKE A FREE TRIAL • • • • • We encourage you to take a free trial of Accounting Research Manager to experience the robust financial reporting content that can provide valuable answers to all your firm's questions. To learn more or to request your free trial, visit www.accountingresearchmanager.com or call 1 800 872 2454. • • THE LEARNING CENTER — CPE COURSES • • • • • • • • • • • • • • • • • Recognizing that the usage between research and workflow tools is often interrelated, CCH Tax and Accounting took steps to ensure firms were benefiting from integrated products. • • • • • • • • • • • • • • • • BENEFIT FROM INTEGRATION WITH PROSYSTEM FX ENGAGEMENT, OUR PAPERLESS ENGAGEMENT SYSTEM The CCH Learning Center is a web-based library of self-study CPE (Continuing Professional Education) courses. You can take as many courses as you need with a subscription. ARM subscribers receive a special discount. Ask your sales representative about the CCH Learning Center or learn more by visiting cch.learningcenter.com. Ask You r Represe Sales n About O tative u 10% Dis r Special count CPE for on ARM Su bscriber s!* • • • • * For a limited time only. • * Plus much more within the database. Visit our website Tax.CCHGroup.com/ARMB to experience ARM’s complete content. CCH Tax and Accounting 4025 W. Peterson Avenue Chicago, IL 60646 1 800 872 2454 accountingresearchmanager.com ACS 90086805 7/05 © 2005, CCH Tax and Accounting. All Rights Reserved.