Installed on a personal computer in a stand-alone or network configuration, the FASB's Financial Accounting Research System (FARS) provides efficient and effective access to all the necessary accounting literature. Using advanced search and retrieval software from FAST Search and Transfer, FAST Folio® 4.6, FARS is available on CD-ROM. FARS has been proven to provide a significant reduction in research time and is used by accounting firms of all sizes, by corporate offices, and by academic institutions.
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Accounting literature contained in FARS:
Original Pronouncements - Includes the following FASB and AICPA pronouncements (including totally superseded pronouncements): FASB Statements, Interpretations, Technical Bulletins, and Concepts Statements; ARBs 43-51; APB Opinions and Statements; and AICPA Accounting Interpretations and Terminology Bulletins.
Original Pronouncements, As Amended, including Implementation Guides and FASB Staff Positions - Contains all currently effective AICPA and FASB pronouncements as they have been amended. In this format all pronouncements that have been amended by subsequent pronouncements reflect those amendments. Also contains staff Special Reports and other published implementation guidance on various FASB Statements, as well as FASB Staff Positions issued on various FASB pronouncements and EITF Issues.
Current Text - Contains the General Standards, Industry Standards, and the Current Text sections that have been superseded but are still applicable due to a significantly delayed effective date. Those sections are shaded to indicate that they have been superseded. Also contains an appendix listing current AICPA Practice Bulletins, Statements of Position, and Audit and Accounting Guides.
EITF Abstracts - Includes the full text of each abstract for every issue discussed by the Emerging Issues Task Force since its inception in 1984, the introduction to EITF Abstracts, a list of Task Force members (Appendix A), announcements of general and administrative matters (Appendix C), discussions of other technical matters (Appendix D), and the EITF topical index..
Comprehensive Topical Index - The combined topical index for the Amended, Current Text, and EITF infobases. Each reference in the index is linked to the appropriate paragraph(s), EITF issue, or question(s) in the relevant infobase. All “See” references (for example, See Income Taxes) are linked to that section within the index.
Derivatives Codification - Provided as an aid to implementing FASB Statement 133 which presents Statement 133 as amended through May 2003, including amendments from Statements 137, 138 and 149. It also includes the full text of issues related to the implementation of Statement 133 that were discussed by the Derivatives Implementation Group and cleared by the FASB prior to February 10, 2004.
Features
DOMESTIC PRICES
First year: $548 academics; $685 others.
Annual Renewal: $488 academics; $610 others.
OVERSEAS PRICES
First year: $822 academics; $1027.50 others.
Annual Renewal: $732 academics; $915 others.
DOMESTIC PRICES
First year: First user, $548 academics; $685 others. Additional users (per user), $488 academics; $610 others.
Annual Renewal: First user, $488 academics; $610 others. Additional users (per user), $428 academics; $535 others.
OVERSEAS PRICES
First year: First user, $822 academics; $1027.50 others. Additional users (per user), $732 academics; $915 others.
Annual Renewal: First user, $822 academics; $1027.50 others. Additional users (per user), $642 academics; $802.50 others.