FARS is an electronic tool for accounting research available through the College of Business.

Ask your Accounting professor for the username and password for FARS.

FARS contains six major infobases:

1. ORIGINAL PRONOUNCEMENTS (all AICPA and FASB pronouncements in chronological order).

2. CURRENT TEXT (the General Standards, Industry Standards and the Current Text sections).

3. EITF ABSTRACTS (Emerging Issues Task Force Implementation Guides).

4. STAFF IMPLEMENTATION GUIDES.

5. DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (relating to Statement 133).

6. COMPREHENSIVE TOPICAL INDEX.

ACCESS THE LITERATURE in three ways: (1) through the Contents view tab; (2) through the Topical Index references that link to the appropriate text; (3) through predefined query templates and user-defined queries.