Accounting Research Manager is a database from CCH that contains the complete texts of standards and rulings from a wide range of accounting-related organizations, as well as explanations and discussion provided by the editors at CCH. The boxes below explain how to use Accounting Research Manager to perform various kinds of searches.
Note: Items on the home page that are shaded in gray are not included in the Bruno Library's subscription.
These are acronyms used by ARM to represent the various pre-Codification documents.
AAG | AICPA Audit and Accounting Guides |
AIN | Accounting Interpretations |
APB | Accounting Principles Board Opinions |
ARB | Accounting Research Bulletins |
CFRR | SEC Financial Reporting Releases |
DIG | FASB Derivative Implementation Group Issues |
EITF | EITFAbstracts and Appendix D Topics |
FAS | FASB Statements |
FIN | FASB Interpretations |
FSP | FASB Staff Positions |
FTB | FASB Technical Bulletings |
IR | SEC Interpretive Releases |
PB | AICPA Practice Bulletins |
QA | FASB Staff Implementation Guides |
SAB | SEC Staff Accounting Bulletins |
SOP | AICPA Statements of Position |
SX | SEC Regulation S-X |
TIS | AICPA Technical Inquiry Service |
To search the Codification by topic:
1. Click on the Topics link in the left column and choose Accounting from the list.
2. On the next screen, scroll down and select your general topic area, then your more specific topic.
3. On the next screen, the content displayed in orange is explanation and discussion from the editors at CCH. Scroll down to see a list of subtopics with links. Click on your subtopic.
4. On the next page, you will see more content in orange which represents more material from CCH. If you scroll down, you will be given a link to connect to the specific paragraphs in the Codification that address your topic.
Here's a video demonstration:
A text description of this video is available at http://www.lib.ua.edu/brunofiles/docs/ARMTopicText.pdf.
If you have a reference to a section in the Codification, it's very easy to pull it up in Accounting Research Manager. Simply use the FASB Goto box in the left column. Put your reference in the box. A dropdown will appear as you type; you can click on your section in the dropdown, or just finish typing it. Then click on Go!
Here is a video demonstration:
A text description of this video is available at http://www.lib.ua.edu/brunofiles/docs/ARMCodificationText.pdf.