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1、3GCH0907/25/201314:54:42Page175CHAPTER9RefiningtheResearchProcessLEARNINGOBJECTIVESAftercompletingthischapter,youshouldunderstand:Howtoexecutethefivebasicstepsintheresearchprocess.Theprocessofidentifyingtheissuesorproblemstoresearch.Howtocollectevidencefromdata,authorities,andot
2、hersources.Theskillofevaluatingtheresearchresultsandvariousalternatives.Howtodevelopandcommunicateawellreasoned,documentedmemoandconclusion.Howtoremaincurrentwiththeexpandingbodyofauthoritiesanddata.Internationalcomplexitiesinpractice.TheskillsneededfortheCPAexam.METHODOFCON
3、DUCTINGRESEARCHAccountantsareconfrontedwithproblemsrelatedtotheproperaccountingtreatmentforgiventransactionsortheproperfinancialpresentationofaccountingdataanddisclosures.Thefocusoftheresearchdetermineswhatappropriatealternativeprinciplesexistandwhatpotentialadministrativesupporte
4、xistsforthosealternatives.Applyprofessionaljudgmentinselectingoneaccountingprinciplefromthelistofalternatives.Alwaysuseasystematicmethodforconductingresearch.Thefollowingexampleproblemdemonstratestheapplicationoftheresearchmeth-QUICKFACTSodology,asdepictedinFigure9-1.Thinkthrough
5、eachpartoftheproblemandtheResearchidentifiesresearchstepsinordertocomprehendthecompleteresearchprocess.therelevantfactsandissues,collectstheapplicableauthorities,analyzestheresultsEXAMPLEFACTS:SonyisamultinationalcompanyheadquarteredinandidentifiesTokyo,Japan,withover1,000subsidiar
6、iesworldwide.Sonydecidedtoalternatives,developsexpanditsentertainmentbusinessintheUnitedStates,overseenbyitsconclusions,andsubsidiarySony-USA.Therefore,Sony-USApurchasedtwocompaniestocommunicatestheformSonyMusicandSonyPictures.Becauseoftheseacquisitions,Sonyresults.assumeddebtof$
7、1.2billionandallocated$3.8billiontogoodwill.OnSony’sannualreportfiledwiththeSEC,Sonyreportedonlytwoindustrysegments:electronicsandentertainment.AlthoughSonyMusicwasprofitable,SonyPictureshadproducedcontinuedlossesofapproximately$1billion.Sony’sfounder,AkioMorita,hasaskedyourfirm,XY
8、ZCPAs,toidentifyandexplainanymajorpotent
