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Financial Accounting Research System (FARS) Basic User’s Guide

The FARS database is published by the Financial Accounting Standards Board (FASB). It provides access to Original Pronouncements, Current Text, EITF (Emerging Issues Task Force) abstracts, Staff Implementation Guides, and the comprehensive topical index to the literature.

Getting access to FARS

A recent version of the FARS database is installed on all Windows-based computers in the Library. The most current edition is also available at the Multimedia Desk. You may ask for CD-Rom 541.Logo for Financial Accounting Research System

 

Searching FARS (Basic steps using the Advanced Query feature)

  1. At the first screen, click on Topical Index (searching all material at once).
  2. Binoculars image Click on the “binoculars” icon to search using keywords using “Advanced Query.”
  3. Use your keywords and the operators “and”, “or”, “not” to get hits from the database.


    4. Screenshot of FARS database

  4. Using special characters to search
    Symbol Function Example
    * The asterisk (*) wildcard replaces any number of characters in a word. Example: deposit* retrieves depositor or depository
    $ Synonym wildcard will look for synonyms for terms Example: business$ retrieves company and enterprise
    ? To replace a single or multiple characters in a term Example: prop???? retrieves property or proposal

 

Getting and Printing and Exporting Results

  1. Click on OK to get hits.
  2. Presentation of results
    1. You will see the results as documents found in the index.
    2. First column is in purple and represents authoritative statements.
    3. Second column is in blue and represent general standards.
    4. Third column is in green and represents Emerging Issues Task Force documents.
    5. Text in gray is SUPERCEDED information and no longer applies.
  3. Tag results that you want to print later by using the icon FARS Tag icon
  4. To print, use the print icon on the menu bar. If you have tagged items, you will be allowed to print them.
    • Select the appropriate tab to select the type of information to print.
    • Print Document allows you to print the body of the infobase.
    • Print Contents allows you to print portions of the table of contents for the infobase.
    • Print Hit-list allows you to print information displayed in the Hit List.
    • Print Object allows you to print the object displayed in the Object pane.
    • Set the print range for the print job
  5. To export text
    1. Select or tag the records you wish to export.
    2. Choose Export... from the File menu. The Export dialog box appears.
    3. Choose Save as type. Select the file format to which you want to export the infobase.
    4. Type in the name of the new file. Change the drives and directories as needed.
    5. Select the Export range.
    6. Choose Options and set any necessary options for the filter. Choose OK.

Getting More Help

  • At the first menu, click on FARS Reference Guide. Each button represents different help menus (i.e., Getting Started, Searching the infobases, etc.).