How can I access the FASB standards and what are the differences between the formats and products?
There are a number of titles and services that provide access to the standards that are listed below. Financial Accounting Research System (FARS) – A service compiled by FASB to include all authoritative accounting literature and standards. It includes: Original Pronouncements, FASB Statements, Interpretations, Technical Bulletins, Accounting Research Bulletins, Accounting Principles Board Opinions and Statements, AICPA Accounting Interpretations and Accounting Terminology Bulletins. You will also find Current Text, EITF Abstracts (Emerging Issues Tax Force), and implementation guides. Updated bimonthly and available on CD-ROM with capabilities for stand-alone or networked access. Access details at the FASB web site, http://www.fasb.org/fars/. A variety of electronic services offer access to the FARS. See the list below for details. FASB standards, concepts and interpretations – Available for viewing for personal non-commercial use on the FASB website, http://www.fasb.org/st/. Most rec
