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Financial Accounting Research System (FARS) (access via CedarNet)
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Description: This accounting database has six major parts, the primary of which is the pronouncements of the Financial Accounting Standards Board (FASB) and the American Institute of Certified Public Accountants (AICPA) in original wording. Other sections are the full text of the pronouncements, the amended pronouncements, FASB's Emerging Issues Task Force (EITF) abstracts, a topical index, and derivative instruments and hedging activities.
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