The FARS System of Accounting: A Case Study
The Financial Accounting Research System (FARS) is a computer tool for accounting research that makes access to databases of the Financial Accounting Standards Board (FASB) more efficient and effective. It is used to inform auditors about how to report transactions and events. The use of this system assists in the justification of the standards set forth by the FASB. FARS will be used in this research project to determine if the income statement classifications assigned by Microsoft Corporation for their own financial statements are necessary.
Giancamilli, Frank, "The FARS System of Accounting: A Case Study" (2005). Honors Independent Research Papers. Paper 2.
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