Access the appropriate database by clicking the link below:

Accounting Research Manager

Step-by-Step

To search the ASC Codification:

• Choose the Accounting Research Manager link
• Select ADVANCED SEARCH which can be found above the search box towards the left side of the screen
• Under AUTHOR select FASB-Financial Accounting Standards Board
• For BOOK select FASB Codification
• Enter search terms in search box towards the top/middle of the screen
• Click GO

TIP: You can search a specific topic of the codification by choosing the appropriate BOOK such as FASB Codification\Assets or FASB Codification\Revenue or FASB Codification\Recognition etc.

To search Accounting Research Manager Commentary and Guidance on the ASC Codification:

• Choose the Accounting Research Manager link
• Select ADVANCED SEARCH which can be found above the search box towards the left side of the screen
• Under AUTHOR select ACCOUNTING RESEARCH MANAGER
• For BOOK choose ACOUNTING STANDARDS
• Enter search terms in search box towards the top/middle of the screen
• Click GO

TIP: Remember, only US standard's discussion articles are application! Keep in mind too that these are commentary/guidance documents. You have to link to the relevant ASC section or use the FASB Go-To # box on the left bottom side of the screen.

Most research tools allow users to perform text searches. However, evidence suggests that text searches are not very effective. Studies suggest that a user's chance of locating the appropriate document with a text search is about 35 - 40%.

Accounting Research Manager provides multiple means of locating the appropriate documents based on the user's knowledge at the time of research. For example:

• • Some users know the exact document (and use the Contents View)
  • Other users know the author (and browse using the Contents View)
  • Other users know the general topic (and use the Topics View)
  • Other users know an accounting topic (and use the Accounting Standards Reference feature)
  • Other users know the information was created or updated recently (and use the What's New View)
  • Other users know they need a form for performing audit procedures on inventory (and use the Financial Statements View)
  • Other users need to locate a very unique keyword (and use the Search functionality)

As such, you should carefully consider the information you must research and choose the most appropriate vie

• • What's New -- when you know a document was recently issued or updated
  • Contents -- when you need a particular document and you know the author's name
  • Topics -- when you know the general topical area
  • Financial Statements -- when you need a specific type of information regarding a financial statement caption