Financial Accounting Research System FARS on CD-ROM
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Original Pronouncements - Includes the following FASB and AICPA pronouncements (including totally superseded pronouncements): FASB Statements, Interpretations, Technical Bulletins, and Concepts Statements; ARBs 43-51; APB Opinions and Statements; and AICPA Accounting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Current Text - Contains the General Standards, Industry Standards, and the Current Text sections that have been superseded but are still applicable due to a significantly delayed effective date. Those sections are shaded to indicate that they have been superseded.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
- Text attributes in true WYSIWYG format.
- Support for word processing programs allowing FARS text to be easily pasted into documents.
- Improved printing quality and flexibility.
- New navigational tools enabling you to more effectively move through the infobases.
Searching
FARS is designed to be flexible and easy to use. A special title display lets you know what infobase and document are currently being viewed and exactly where you are within that document. The accounting literature within the infobases can be accessed through:
- Table of Contents entries that link to the appropriate document or text in the document.
- Topical index references that link to the corresponding text in the infobases.
- Pre-defined query templates that facilitate the most common searches.
- User defined queries that allow you to customize your searches.
System Requirements
Intel®-compatible 486 processor or greater; 8MB of RAM; Microsoft® Windows™ 2000 or XP; fixed disk (hard drive) containing 75 megabytes of free disk space; VGA monitor; and a mouse or other Microsoft-compatible input device.Annual Service
Updates to FARS will be sent approximately five times per year as appropriate with the issuance of new documents, to ensure that your infobases contain the latest FASB pronouncements and abstracts of EITF issues.Pricing
Academics receive a 20 percent discount. Quantity discounts are available for 20 or more copies for single-user systems or network installations. A surcharge will be applied to orders that are shipped overseas (see below), except for shipments made to U.S. possessions, Canada, and Mexico. Please remit in local currency at the current exchange rate.- Single-User System
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. - Network Installation
CD-ROM with documentation will be provided for each network. Pricing is based on concurrent usage, and you must have a reasonable mechanism or process in place to assure that the number of concurrent users of FARS does not exceed the number of concurrent FARS users declared for your network.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.
FARS Technical Information
For additional information about FARS send a FAX to the attention of FASB Research Systems (203) 849-9714, Email to farstech@fasb.org, or call (203) 847-0700, Ext. 575.Windows is a trademark of Microsoft Corporation.
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