Reference at Newman Library

Tag: FASB

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.

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.