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Use this guide to find information on financial accounting.

Accounting Research Manager

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.

AAGAICPA Audit and Accounting Guides
AINAccounting Interpretations
APBAccounting Principles Board Opinions
ARBAccounting Research Bulletins
CFRR SEC Financial Reporting Releases
DIGFASB Derivative Implementation Group Issues
EITFEITFAbstracts and Appendix D Topics
FASFASB Statements
FINFASB Interpretations
FSPFASB Staff Positions
FTBFASB Technical Bulletings
IRSEC Interpretive Releases
PBAICPA Practice Bulletins
QAFASB Staff Implementation Guides
SABSEC Staff Accounting Bulletins
SOPAICPA Statements of Position
SXSEC Regulation S-X
TISAICPA Technical Inquiry Service

Search by Topic

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


Look up a Codification Citation

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