You don't need to review multiple sources when preparing your company's financial reports or auditing those of a client. In this easy-to-navigate database, you'll find the reliable information you need to perform complete and accurate financial reporting and auditing research right from your computer. And because the database is updated daily, you know it's current.

Key Features


Simplify your financial reporting research...

  • Get interpretive guidance for understanding and complying with the latest standards and regulations.
  • Access coverage from industry governing bodies, including FASB, AICPA and IASB.



Whether you need official literature, interpretations or the results of recent standard setter meetings, you'll find it in an instant with CCH Accounting Research Manager (ARM).

ARM Accounting Standards — Your "window to accounting literature," providing summaries of all significant accounting matters by topic. Each topic section links to specific paragraphs of all related authoritative and interpretive literature from the FASB, IASB, AICPA and CCH Accounting Research Manager.

There are 90 chapters in ARM Accounting Standards, and they are presented in the same order as the FASB Codification topics, such as: 

  • Business combinations
  • Intangibles-Goodwill and other
  • Compensation-Stock compensation
  • Equity
  • Earnings per share
  • Financial instruments
  • Income taxes
  • Inventory
  • Leases
  • Not-for-profit entities
  • Compensation-Retirement benefits
  • Related party disclosures
  • Revenue recognition 
  • And more

ARM Accounting Standards includes summaries of significant IAS/IFRS accounting matters which correspond to the U.S. GAAP summaries. Users can see, side-by-side, how U.S. GAAP treats a topic vs. how IFRS treats this same topic. Links to the authoritative literature, as well as the ARM interpretations, are provided.

CCH Accounting Research Manager includes U.S. and international authoritative and proposal-stage literature, plus interpretive guidance on:

FASB (Financial Accounting Standards Board) — The FASB Codification is updated on ARM within hours of new material being added to the Codification by the FASB, plus historical FASB statements and interpretations, staff positions, technical bulletins, special reports, implementation guides and related proposal-stage literature. 

AICPA (American Institute of Certified Public Accountants) — Audit and attest standards, Audit and Accounting Guides, Statements of Position (SOPs) and related proposal-stage literature, accounting and review services standards, quality control standards,  technical questions and answers, trust services principles, criteria, and illustrations, audit risk alerts, and code of professional conduct. 

The FASB's EITF (Emerging Issues Task Force) — Minutes and Issues Summaries. Our EITF Flash Report is issued immediately after each EITF meeting.

The PCC (Private Company Council) — Minutes and Issues Summaries. 

IASB (International Accounting Standards Board) — Accounting standards and related proposal-stage literature.