FINANCIAL ACCOUNTING RESOURCE CENTERQUICK REFERENCE CARD::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::Bloomberg BNA’s Financial Accounting Resource Center™ is a comprehensive research service that goes beyond other accounting research services by providing full text standards and notifications of relevant developments written by Bloomberg BNA’s seasoned reporting staff. Get insights from the practical analysis written by leading experts who share their experience and insight in explaining accounting rules and providing practical, detailed examples.

Standards & Regulations Access the full text of standards and regulations, including:

• FASB* – full text of Codification, Concept Statements, Pre-Codified FASB material, and more

• AICPA* – full text of Professional Standards, Technical Practice Aids, and Audit and Accounting Guides Series plus Audit Risk Alerts• IASB* – current and superseded

IFRS, IAS, IFRIC, and SIC • SEC – Securities Statutes,

Regulations, full text of Sarbanes-Oxley Act of 2002, full text of Dodd-Frank Act 2010 [as enacted], and guidance from the SEC, such as SEC Rules and Releases, staff interpretations from the SEC, filings, and forms

• PCAOB – includes access to Current Standards, Superseded Standards, Rules of the Board, Enforcement, News Releases, and Speeches and Statements

• COSO – framework for development and maintenance of internal controls

• GASB* – codifications, Exposure drafts (proposed GASB activity), original pronouncements, and guides

Use the drop-down menus to go directly to standards and regulations.

* indicates an additional license is needed for this standard-setter

SEC Filings Lookup Locate SEC filings by company, industry, keyword, or filing number.

Practice Tools Includes: Checklist Tool, Recent Official Actions, the Accounting Standards Tracker, Financial Restatements, and a calendar of forthcoming meetings of standards-setters.

Expert Analysis “How-to” guides and detailed analysis to develop and implement complex accounting strategies. Fast Answers: Accounting provides answers to financial accounting questions on topics covered within FASB Codification. Portfolios provide in-depth analysis of more than 80 accounting topics. The U.S. GAAP Navigator contains comprehensive summaries of accounting rules.

Key Topic Locator Use the drop-down menu to locate preselected topics for news and analysis.

Accounting Policy & Practice Report® Accounting and auditing news from all major standard setters.

BNA Insights Practitioner perspectives on current trends in accounting/auditing practice.

Note: Some Standards & Regulations run on a concurrent license. When finished with research in a standard(s) or regulation(s), click Sign Out on the menu bar to log out of the content.

Bloomberg BNA Complimentary Training & Product Support800.372.1033, opt 5 // Mon–Fri, 8:00 am–8:00 pm // training@bna.com

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STANDARDS & REGULATIONSLocate a standard or regulation by citation.

Use the drop-down menus, enter the number in the text box, and click Go.

The Join all Sections functionality is available when browsing the FASB Codification.

The standard or regulation may have a Related Documents and/or FASB Archive button.

Related Documents links to a listing of documents citing the original document.

FASB Archive links to archived, codified versions of the standard.

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Browse and Search Standards & Regulations

To browse standards and regulations, click the standard name and menu-walk to the pertinent section.

Use the split-screen view to simultaneously view the browsing menu and the full text.

The Join all Sections functionality is available when browsing the FASB Codification.

To search all standards and regulations, click Search Standards & Regulations.

The Advanced Search template is preloaded with all Standards and Regulation content.

To search in specific individual standards and/or regulations, click Advanced Search on the banner.

Select the specific standard(s) and/or regulation(s) to be searched. Enter search terms and click SEARCH.

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FASB Cross-Reference ToolUse the FASB Cross-reference Tool to reference the original standards and the Codification. Enter information about a standard to identify the corresponding Codification Sections or enter information about the Codification to identify the corresponding standards.

Click FASB Cross-reference Tool in the Standards & Regulations frame.

Search by Standard or Codification.

Click Submit and the chart displays below.

To sort the list by Standard Type or Topic, click the column title.

To view the full text, click the Para number.

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SEC FILINGS LOOKUPSEC Filings Lookup quickly locates SEC filings (10-Ks, 8-Ks, Staff Comments, International filings, and more) from the SEC’s EDGAR database. To narrow searches by CIK, EDGAR file number, filing date, period date, keyword, and more, use the Advanced Search option. Save/Schedule a search and rerun it using My Folders. See page 12 for detailed information about the My Folders functionality.

Enter a company name in the text box. To enter multiple company names, separate them by “OR” (e.g., BLOOMBERG BNA OR BLOOMBERG.)

Click SEARCH and view the chart.

To search specific Document Types, Industries, Filing Date, etc., click Advanced Search.

On the Advanced Search template, use the drop-down menus to select the criteria, enter terms in text boxes as needed, and click SEARCH.

The Results list displays with optional filtering criteria. Select a filter, make the requested selections, and click Apply.

Click Save/Schedule Search to save your customized SEC searches.

To capture the results in a spreadsheet, click Export to Excel.

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PRACTICE TOOLS – CHECKLIST TOOLCreate and export an array of checklists developed by AICPA and Bloomberg BNA for use by preparers and auditors of financial statements.

Click Checklist Tool in the Practice Tools frame.

Select Start New Checklist or access a previously saved checklist.

Select a type of new checklist from the drop-down menu.

The topic list customizes to the selected checklist.

Optionally, select a Fiscal Period, and enter a Company Name and Checklist Name.

Click SAVE AND NEXT.

Answer the questions on the screens that follow.

Click Next Topic to view the questions from other topics you chose when first setting up your checklist.

Click EXPORT TO EXCEL to manipulate the data and/or print.

Click Save to retain your answers and finish the checklist at a later time. To access the partially completed checklist, click the blue My Checklists button in the left column.

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PRACTICE TOOLS – ACCOUNTING STANDARDS TRACKERAccess proposed and final actions from the FASB, AICPA, IASB, GASB, SEC, and PCAOB.NOTE: The first date in the Effective Date column generally reflects the effective date for public companies, but for the full effective date details see the standard.

Click Accounting Standards Tracker in the Practice Tools frame.

Use Set Filters to narrow the results you see on the screen by clicking the links in the heading. Filter by Standard Setter, Status, Topic, Industry, and more.

View the data on the Standards Updates: Filtered List.

Click Export to Excel to manipulate the data and/or print.

Click Add to My Folders to save your customized filter choices.

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KEY TOPIC LOCATORFind preselected Bloomberg BNA news and analysis related to specific accounting-related topics with the Key Topic Locator.

ADVANCED SEARCHUse Advanced Search to search in selected collections of the Financial Accounting Resource Center, and limit the search using fields or by date.

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Select a topic from the drop-down menu and click GO.

View search results in a split screen for a simultaneous view of the results list and full text.

Click Share to email direct links to documents.

Contact the editor directly with the Contact Editor button, or click Reprints & Permissions for information on how to reuse, reproduce, and prepare derivative works, or distribute, perform, and publicly display Bloomberg BNA copyrighted works.

To contact the reporter, click the article byline and open an email message addressed directly to the reporter.

Click Advanced Search on the banner to launch the Advanced Search template.

Select the collection(s) to be searched.

Enter Search Term(s).

Optionally, Search Fields and use date limiters.

Click SEARCH.

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INDEXESTopical and Standards indexes are available (2005–current) for Standards, Portfolios, and the Accounting Practice & Policy Report®.

Find Portfolio indexes in the Expert Analysis frame. Choose Keyword or Standards.

Find Accounting Policy & Practice Report indexes in the Latest Developments frame. Choose Keyword or Standards.

Browse the Topical Index.

The Portfolios Standards Index is arranged by standard-setter number, with links to both current and historical information.

To access additional indexes, including the Portfolios Table of Cases Index, use the Select a Different Index drop-down menu.

To search indexes, use the Advanced Search option.

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ACCOUNTING POLICY & PRACTICE REPORT – PREFERENCESCustomize the Accounting Policy & Practice Report® display by choosing APPR-specific Preferences and select the order in which topics and/or standards setters are viewed.

PRINT

Click the Accounting Policy & Practice Report tab.

Click Customize Topics under the title.

Select Topics or Standard Setters. The selection automatically populates the Your custom selections column.

When all selections are made, click SAVE.

To print, select documents from a full-text screen display, document list, or search results page, and click the Print icon on the toolbar or next to a document segment.

To print multiple documents (up to 50) from the search results list, click the checkbox next to each document title and then click Print icon .

In the Print Display dialog box, select Rich Text Format (RTF) to print multiple files as separate documents.

Print an entire subtopic or selected topics. Subtopics displayed below the selected topic are also printed.

Batch print up to 50 documents. Use these commands to select and deselect documents.

Click the PRINT/DISPLAY button for each frame to display the Print Preview screen. Source information is added to the top and bottom of each document.

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EMAIL UPDATESKeep current on the important accounting news and trends with email updates.

Click Sign up for email updates on the banner.

Select titles from the Email Registration column.

Roll over the Info icon for detailed information about the available email options.

Click SAVE.

Some titles may offer a customization feature. To customize, select the Customize option.

On the Customize Topics for Accounting Policy & Practice Report screen roll over the Info icon to display the subtopics included in a topic. Make your selections from the list.

Click SAVE.

MY FOLDERS

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To learn more, contact your Bloomberg BNA Representative, call 800.372.1033, or visit www.bna.com/acrc

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To use this feature, sign in to your ACCOUNT PROFILE.

To save a search string, click Add to My Folders on the Search Options toolbar.

To save a document, click in the document window and click Add to My Folders.

To save an SEC filing search, click Save/Schedule Search.

Select whether to add the document or search to an existing folder or create a new one. Items are saved to the default My Saved Items folder. For SEC filings, the screen displays an added scheduling component.

Identify the document or search with an Item Name and/or Project Name.

Click Submit.

Access the saved documents or searches with the MY FOLDERS link on the toolbar.

Select a folder to display the saved items. Click the name to open the item.

Right-click on the Name to display the Item Options menu.

For Notes, click the icon in the Notes column. The View Note window displays. After text is added, click Submit. The orange plus sign is removed from the icon display to signal an item has a note.