Publisher's Synopsis
FARS CD–Rom is made up of six separate infobases, each of which is designed to resemble the printed version of the original documents as much as possible. The 2006 FARS CD is current up to FAS 156. The product is updated annually. The six major infobases are;
∗ Original Pronouncement, as Amended – contains all currently applicable pronouncements. All pronouncements amended by subsequent pronouncements reflect those amendments. Pronouncements that have been superseded, but are still applicable for some entities due to delayed effective dates or due to scope exceptions have been updated for any amendments and are shaded to indicate that they have been superseded.
∗ Original Pronouncements – contains all AICPA and FASB pronouncements in chronological order including totally superseded pronouncements. The Staff Implementation Guides (Q&A) which contain staff Special Reports and other published implementation guidance, including FASB Staff Positions have been integrated into Original Pronouncements.
∗ Current Text – contains the General Standards, Industry Standards, and the Current Text sections that have been superseded but are still applicable due to a delayed effective date.
∗ EITF Abstracts – includes the full text of each abstract for every issue discussed by the Emerging Issues Task Force since its inception in 1984.
∗ Derivative Instruments
∗ Comprehensive Topical Index – combined topical index for the OP, CT, EITF Abstracts, and Q&A infobases
