This is the "Accounting Research" page of the "ACCT 575 Leadership & Professional Skills for Accountants" guide.
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ACCT 575 Leadership & Professional Skills for Accountants  

Last Updated: Jul 8, 2014 URL: http://calstatela.libguides.com/acct575 Print Guide RSS UpdatesEmail Alerts

Accounting Research Print Page
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Accounting Research Databases

Databases for Accounting Research:

  • Accounting Research Manager
    Pay database for accessing the standards as well as guidance regarding how to interpret and apply them. Does not include SEC materials.
  • Securities and Exchange Staff Accounting Bulletins
    Use this site to find SAB 101 which details application of GAAP and accounting standards for creating financial statements.
  • FASB Accounting Standards Codification
    If the Accounting Research Manager is unavailable you can request basic access to the ASC directly from FASB. Useful since this version includes SEC sections (ARM does not). Choose BASIC access for immediate access. Academic access is for a whole institution. Does not apply to individual student users.
 

FASB Accounting Standards Codification

A detailed explanation of the Accounting Standards Codification from the American Institute of CPA's is available by clicking on the link. Below is a PDF that summarizes many of the practical consideration and professional obligations of CPA's in a post-codification environment.

    ASC in Print

    There are two copies of the ASC in print. One is on 2-hour reserve behind the circulation the other is behind the reference desk. You can ask for it in either place by call number. Click the link to get the call number.

     

    Citing the FASB ASC

    ASC cites are simple. They follow the format below and typically look like this:

    ASC 310-10-15-2

    i. Topics —  ASC 310 to access the Receivables Topic
    ii. Subtopics —  ASC 310-10 to access the Overall Subtopic of Topic 310
    iii. Sections — ASC 310-10-15 to access the Scope Section of Subtopic 310-10
    iv. Paragraph —  ASC 310-10-15-2 to access paragraph 2 of Section 310-10-15

    For more information on citing FASB ASC, check out the second tab of this guide. Pay attention to the box entitled Citing the FASB ASC and the downloadable ASC Cheat Sheet.

    Faculty Profile

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    Michael Germano JD, MA, MS
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    Contact Info
    Office: LN 1018A
    Office Hours Spring 2017:
    Monday 2-4
    Tuesday 3-6
    Wednesday 3-4
    Thursday 3-5
    Friday 11-12
    Text (769-287-1015) or email (mgerman@calstatela.edu) to schedule an appt.
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    Accounting Coach

    Need a refresher on basic or intermediate accounting concepts?

    Try the Accounting Coach, a free website that gives great summaries to virtually all major accounting topics.

    • The Accounting Coach
      Online guide covering most major accounting and financial analysis topics. Great resource to refresh your memory, relearn what you forgot or finally get it for the first time!
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