Deloitte Accounting Research Tool - GAAP

Deloitte and Touche's Accounting Research Tool - GAAP is not available from any source other than the publisher. The US Securities and Exchange Commission (SEC) requires access to a variety of Deloitte and Touche interpretive guidance on emerging issues and complex accounting and auditing rules. In particular, access is required to the U.S. Accounting Manual, an authoritative compilation of accounting literature (such as FASB Original Pronouncements) with links to professional guidance, amplification, and illustrations developed by Deloitte & Touche LLP, and to International Accounting Manual , which provides guidance, amplification, and illustrations developed by Deloitte Touche Tohmatsu on International Financial Reporting Standards. Access is provided through Deloitte and Touche's Accounting Research Tool - GAAP. Deloitte and Touche is one of the largest three accounting firms which handle the vast majority of audits for publicly traded companies in the US. Staff conducting research on accounting and auditing issues consults the guidance of Deloitte and Touche' Accounting Research Tool - GAAP and similar products from other large accounting firms to learn about the current application of accounting rules. The SEC also licenses access to online products from Pricewaterhouse Coopers (Comperio) and Ernst and Young (EY Online). The period of performance is for one base year and four option years. A determination by the Government not to compete this proposed contract based upon responses to this notice is solely within the discretion of the Government. Information received will normally be considered solely for the purpose of determining whether to conduct a competitive procurement. No solicitation or additional information will be made available with regard to this sole source notice.