This CD-ROM is made up of six major infobases, each of which is designed to resemble the printed version of the original documents as much as possible:
- The Original Pronouncements (OP) infobase contains all AICPA and FASB pronouncements in chronological order including totally superseded pronouncements.
- The Current Text (CT) infobase contains the General Standards, Industry Standards, and the Current Text sections that have been superseded but are still applicable due to delayed effective date.
- The EITF Abstracts infobase includes the full text of each abstract for every issue discussed by the Emerging Issues Task Force since its inception in 1984.
- The Implementation Guides (Q&A) infobase contains staff Special Reports and other published implementation guidance. This guidance is for FAS 80, 86, 87, 88, 91, 96, 106, 109, 113, 114, 115, 125, 131 and 140; 105, 107 and 119 (Illustrations of Financial Instruments Disclosures); and 116 and 117 (Time for a Change -- Implementing FASB Statements 116 and 117).
- The Topical Index infobase is the combined topical index for the OP, CT, EITF Abstracts and Q&A infobases.
- The Derivative Instruments and Hedging Activities infobase is an aid to implememtation which presents FASB Statement 133 as amended by Statements 137 and 138.
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