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Sources include: all AICPA and FASB pronouncements in chronological order, including totally superseded pronouncements; all AICPA and FASB pronouncements as they have been amended, including Implementation Guides and FASB Staff Positions; FASB Current Text; EITF abstracts (Emerging Issues Task Force); FASB Comprehensive Index; Derivative Instruments and Hedging Activities.
Accounting standards, pronouncements and related literature from the Financial Accounting Standards Board (FASB) and American Institute of Certified Public Accountants (AICPA).
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Access is restricted to non-library campus computer labs via the Application Explorer. Typically FARS is available under the College of Business Software folder displayed as "COB Software".