FARS - Financial Accounting Research System

User Guide

The FARS database includes various Financial Accounting Standards Board (FASB) documents in separate infobases, such as:

FASB-OP: All AICPA and FASB pronouncements including superseded pronouncements.

FASB-CT: Contains the General Standards, Industry Standards, and Current Text sections that have been superseded but are still applicable due to a delayed effective date.

EITF: Full text of each abstract for every issue discussed by FASB's Emerging Issues Task Force since its inception in 1984.

FASB-Q&A: Contains staff Special Reports and implementation guidance.

  1. Starting FARS
    • Go to the UNR Libraries’ database list and select FARS/FASB. This will take you to the DataWorks/Citrix login web page.
    • Download and install the Citrix client software if your computer does not already have it. The Dataworks Web page will display a message if your computer needs this software.
    • Log into the Citrix server using your NetID. Your NetID is the same login you use for WebCT, library and computing lab workstations. If you do not already have a NetID you can create one here. If you forget your NetID username or password, you must go to the Computing Help Desk to have your account reset.
    • After logging in, your screen will display icons for a number of Citrix-accessible databases. Select the FARS icon.
    • The FARS Reference Guide gives a brief overview of the disc's contents in addition to search and retrieval instructions.
  2. Searching for numbered FASB publications
    • Use of the All view is recommended. This view displays multiple frames on the screen and makes it easy to select and display FASB publications. Example: in the Contents frame, locate the category for FASB Statements (listed under Original Pronouncements), then click on its plus sign (+). This will display a list of all available statements in numerical order. Now click on an individual publication title to display it in the frame to the right (i.e., the Documents frame).
  3. Using the FARS/FASB Topical Index
    • On the Main Menu in the Documents frame, click on the Topical Index
    • Once the Topical Index has loaded, press F3 (or open the Search menu and select Query). Type a search word or phrase, and then click OK. This will locate and tag all matching entries in the Index.
    • Use the right arrows on the toolbar to scroll through the entries that match your search. (Tip: the arrow for Partition hits will identify only discrete documents).
    • You may link to full text by clicking on a citation (e.g., FAS71, paragraph 29.30).
  4. You may print or save information to a disc.
    • Click and drag the mouse to mark desired text. Press Ctrl-C to copy the marked text.
    • Next, open Notepad, Word or another word processing program/text editor. Paste in the text you copied. Save the file to your computer, jump drive or other storage media.
    • To print, first perform the previous steps to create a file of the text you wish to print.
    • Next, open the file you created, open the File menu and choose Print.
    • You may pick up the printout at the Print Station; the charge is 10 cent per page.
  5. Review your search history by opening the Search menu and making the appropriate selection.
     
  6. Use F6 to go back one step at a time.
     
  7. When you are finished, open the File menu and click on Exit, then log off the Dataworks Metaframe server.
     

Contact a BGIC or Dataworks staff member in the UNR Libraries if you need assistance using this database - see phone numbers below:

Dataworks: (775) 682-7959 or (775) 682-5569

Business and Government Information: (775) 813-6496