Reference at Newman Library

Tag: CCH Accounting Research Manager

FASB Codification for accounting students now includes access to GASB

The FASB Codification of Accounting Standards, of  which  only accounting students and faculty may access the Academic Version via passwords, now includes access to the GASB (Governmental Accounting Standards Board), which issues the accounting standards that governmental units follow.  Baruch community members also have access to the FASB and GASB standards through CCH Accounting Research Manager.

An accounting professor told me that the most recently issued GASB Statement, Statement No. 69, Government Combinations and Disposals of Government Operations, issued in January, 2013, is only available on CCH Accounting Research Manager.  I checked and the version of GASB on the other database is current as of June 30, 2012.   So, if you have an questions about Statement No. 69, the database to use is CCH Accounting Research Manager.

 

AAA-FASB Codification now working

Access to the FASB Codification from the AAA and FASB, available to Baruch accountancy students and faculty, is working again.  Students should receive the passwords and login information from their professors.  If for some reason they don’t have this information, the Codification is available through CCH Accounting Research Manager.  CCH Accounting Research Manager is available to all Baruch faculty, students and staff.

 

 

Problem with FASB Codification access–suggest CCH Accounting Research Manager

There seems to be a problem with the password and login information for accounting students logging into the FASB Codification.  I have contacted the accountancy professor  about this. (I did a workshop Tuesday for the class that has an assignment.)

While this special access is being resolved, students have access to the FASB Codification through CCH Accounting Research Manager.  They can learn more through this LibGuide: http://guides.newman.baruch.cuny.edu/fasbcodification.

Accounting assignment on “push down accounting”

I helped a student in Acc 4100 who is part of a team doing research and a presentation on “push down accounting.”  They are to include references to companies using push down accounting.  Here are some possible sources:

Books 24×7 -search FinancePro collection for phrase “push down accounting”.  There are some books with chapters explaining this phrase.

ABI Inform and Business Source Premier can be searched for articles in accounting journals.  These can help explain push down accounting, which results in a new basis (from what I read quickly–I really didn’t study it).

CCH Accounting Research Manager–offers the FASB Codification and interpretations and explanations.  The FASB Codification relating to push down accounting is 805-50-15-7 through 15-9.   Among the results I looked at were some AICPA issues papers including pushdown accounting in practice with examples from the 1970s and 1980s mentioned.

For current/recent examples, I suggested to the student to try Factiva as we found some earnings releases (from Business Wire and other wire services) and also earnings conference calls in which a specific company’s  officers explained  how push down accounting affected their earnings.

Doing phrase searches for push down accounting in SEC filings on Mergent and Edgar Online I-Metrix also provided some recent examples.

The student was pleased with these suggestions.  I neglected to ask if they were to consider non-US companies.  I hope these suggestions are helpful in case the question comes up again.

Access to FASB Codification via 2 databases

Baruch  accountancy students and faculty have access to the FASB Accounting Standards Codification through two databases: the FASB Accounting Standards Codification and CCH Accounting Research Manager.   Access to the Codification on RIA Checkpoint was removed late this summer in a cost saving move.

Here are the details:

The FASB Accounting Standards Codification database is paid for by the accountancy department as access for Academic Users is available only to students and faculty in accountancy programs.  Access for academic users requires a password and log in, available only from accountancy faculty members. The Academic User version is the same as the Professional View (but without the cost to accounting students and faculty).

Anyone, including students can access the free Basic View of the Codification. First time users need to register.  After registration, access is by Registered User.  As a librarian, it might be good to establish your own free access to the basic view as the password and login information for Academic Users is, again only for Baruch accountancy students and faculty.

Here’s how to register for a free basic account:

At the FASB Codification

First time users need to go to New User—First Time Users-Order.  Then, select Basic View-Free Access  at https://www.fasb.org/store/subscriptions/fasb/new

Once they have established an account, they will log onto the codification as a Registered User. (Further down in the column on the homepage of the database.)

Once order is clicked, scroll down –Users are asked for an email address and to agree to terms.  They will then get an email confirmation to access the basic view.  (If they go for the professional view it costs about $850.  They should not do that.)

Once students or anyone has registered, they access the database as a Registered User.

The Basic View allows browsing the codification by topic and basic printing.  The basic view doesn’t allow keyword searches, or emailing of results.  These features are available in the Academic View that is available to accountancy students and faculty.

The Codification is also available on CCH Accounting Research Manager by clicking FASB under Standards.   CCH Accounting Research Manager offers interpretations and examples, which can be very helpful.  Books 24×7 offers full text of books explaining the Codification. CUNY+ can be searched for print versions of the Codification.

Please let me know if you have any questions.

Free trial to International Interpretations on CCH Accounting Research Manager

At the request of the accountancy faculty, we have a two week free trial to International Interpretations on CCH Accounting Research Manager.   These are interpretations of International Financial Reporting Standards.

To locate the international interpretations, log on to CCH Accounting Research Manager through the Newman Library’s databases.  Then, in the Quick Links, look at the Accounting. In the far right colum click International Interpretations.  (This is listed as International, after the word checklists and above the word More.)

The free trial does not include access to these two titles, although they are listed: PricewaterhouseCoopers’ Manual of Accounting – IFRS for the UK or Financial Reporting Asia Pacific.

If you have any questions or comments, please let me know.  Rita

CCH Intelliconnect–a new way to search CCH

Starting this week, the Newman Library’s access to the CCH databases CCH Business & Finance, Capital Changes, and CCH Tax Research may be made through their new CCH Intelliconnect. (CCH’s Accounting Research Manager is not yet included in Intelliconnect.)

When you select any of the CCH databases listed on the Newman Library homepage, you will be promoted to sign up for Intelliconnect. I would suggest using your Baruch email address. Your password is your own choice.

Intelliconnect allows you to search everything we subscribe to from CCH. You can narrow your search to start with by going to Practice Areas. To eliminate areas to search, deselect them. For example, if you want only to search CCH Capital Changes, it is listed under CCH at Wall Street. Deselect everything but Capital Changes to run your search.

CCH has put together some quick two minute tutorials on searching that are to be recommended.

Basically, you can run a search and then filter your results through filters that appear in the left column.

I’m going to talk with Mike about how to best describe the new IntelliConnect on the Newman Library homepage and we’ll keep you posted.