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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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FARS FAQ
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pronouncements (including totally superseded pronouncements): FASB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and the Current Text sections that have been superseded but are still applicable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indicate that they have been superseded.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: $520 academics; $650 others.
Annual Renewal: $464 academics; $580 others.
OVERSEAS PRICES
First year: $780 academics; $975 others.
Annual Renewal: $696 academics; $870 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, $520 academics; $650
others. Additional users (per user), $464 academics; $580
others.
Annual Renewal: First user, $464 academics; $580
others. Additional users (per user), $408 academics; $510
others.
OVERSEAS PRICES
First year: First user, $780 academics; $975
others. Additional users (per user), $696 academics; $870
others.
Annual Renewal: First user, $696 academics; $870
others. Additional users (per user), $612 academics; $765
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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