2003 Financial Accounting Research Systems (FARS) Original Pronouncements

The 2003 FASB Accounting Standards publications give accounting professionals and financial executives a complete source of the current authoritative accounting pronouncements issued by the FASB and its predecessors.

ORIGINAL PRONOUNCEMENTS

The 2003 Original Pronouncements contains the FASB and AICPA pronouncements in three volumes:

• Original Pronouncements: Volume I–FASB Statements 1–100(0–471–23013–8)
• Original Pronouncements: Volume II–FASB Statements 101–150(0–471–23013–8)
• Original Pronouncements: Volume III–AICPA Pronouncements and FASB Interpretations, Concepts Statements, and Technical Bulletins (0–471–23013–8)

Features

• Paragraphs containing amended standards are shaded to alert the reader.
• Status pages before each pronouncement identify sources of changes and other pronouncements affected by that pronouncement. Completely superseded pronouncements that may no longer be applied are omitted, and status pages are retained for those omitted pronouncements.
• EITF Issues and AICPA Accounting Standards Executive Committee (AcSEC) Statements of position and Practice Bulletins are cross–referenced on applicable status pages.
• Separate appendixes identify amended paragraphs, effective dates for all pronouncements, and topics discussed by the FASB Emerging Issues Task Force (EITF).
• Volume III contains the appendixes and a topical index to material in the Original Pronouncements and Current Text volumes, EITF Issues, and the FASB′s question–and–answer Special Reports.

CURRENT TEXT

The 2003 Current Text is an integration of financial accounting and reporting standards arranged by topic for General and Industry Standards and includes all currently effective (as of June 1, 2003) FASB Statements, Interpretations, and Technical Bulletins and AICPA APB Opinions, Interpretations, and Accounting Research Bulletins in two volumes: 

• Current Text: Volume I–General Standards (0–471–56290–4)
• Current Text: Volume II–Industry Standards (0–471–56290–4)

Features

• Arranged alphabetically by topics for easy reference.
• EITF Issues are listed by topic and where applicable linked to specific paragraphs.
• AICPA AcSEC Statements of Position and Practice Bulletins are listed by topic where applicable.
• FASB′s question–and–answer Special Reports and FASB Staff Positions are included by topic.
• Links Current Text Paragraphs to the original pronouncements in a Volume II appendix.
• Contains the appendixes and a topical index as described above for Volume III of Original Pronouncements.

STATEMENTS OF FINANCIAL ACCOUNTING CONCEPTS (0–471–23014–6)

The FASB Statements of Financial Accounting Concepts are published in a separate volume, which includes an index for easy reference. The Concepts are also included in Volume III of original Pronouncements.

Any accountant or financial executive who need to refer to FASB pronouncements will not want to be without these timely accounting publications.