Accounting Literature

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Accounting Literature
The following sample searches illustrate common methods for searching various Accounting Literature materials on the LexisNexis® research services:

Sample Searches: Financial Accounting Statement Board (FASB) Statement
Government Accounting Standard Board (GASB) Statement
Statement on Auditing Standards (SAS)
Statement of Position (SOP)
Accounting Principles Board (APB)

Some of these searches use a search method called segment searching.


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Financial Accounting Statement Board (FASB)
Use a free-text search to find information on a FASB Statement. For example, take the following steps to find FASB Statement number 143:

Click Power Search on the LexisNexis® at www.nexis.com Home page.
Click Find More Sources to open the Source Directory.
Click the following links in the order listed to find the Journal of Accountancy: Area of Law By Topic / Accounting / Accounting Journals and Literature
Click Add next to Journal of Accountancy to move it to the Selected Source(s) field on the right side of the screen.
Click Done Search Now to return to the Power Search form.
Enter statement of financial accounting standard or sfas or fasb pre/3 143 and title ( official lit! or official release ) in the Enter terms and connectors to create your full-text search field.
Enter Project ID.
Click Search.
NOTE: Use the Title segment to narrow your search to titles that contain the words official literature or official release.

Use the exclamation mark ( ! ) to find all forms of the word literature, including lit, and literature.

Use the OR connector to join words you want to search as alternative terms.

Use the PRE/3 connector to allow for spacing and punctuation variations or additional terms when you search for one concept that precedes another concept.


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Government Accounting Standards Board (GASB) Statements
Use a free-text search to find information on a GASB Statement. For example, take the following steps to find GASB Statement number 8:

Click Power Search on the LexisNexis® at www.nexis.com Home page.
Click Find More Sources to open the Source Directory.
Click the following links in the . . .

Who Are You Sleeping With?

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Prevalence of HPV Infection Among Females in the United States
Eileen F. Dunne, MD, MPH; Elizabeth R. Unger, PhD, MD; Maya Sternberg, PhD; Geraldine McQuillan, PhD; David C. Swan, PhD; Sonya S. Patel, BS; Lauri E. Markowitz, MD


JAMA. 2007;297:813-819.

Prevalence of HPV DNA in a representative sample of US females aged 14 to 59 years was 26.8%, with the highest prevalence (44.8%) among women aged 20 to 24 years. The overall prevalence of HPV among females aged 14 to 24 years was 33.8%. This prevalence corresponds with 7.5 million females with HPV infection, which is higher than the previous estimate of 4.6 million prevalent HPV infections among females in this same age group in the United States.1 The overall prevalences of high-risk HPV types 16 and 18 were 1.5% (95% CI, 0.9%-2.6%) and 0.8% (95% CI, 0.4%-1.5%), respectively.

Google Dominates

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Stats Show Google Dominates the International Search Landscape

By Greg Jarboe
February 22, 2007

A special report from the Search Engine Strategies conference, February 13-15, 2007, London, UK.

What is the most popular search engine in the UK? In Europe? In the world?

According to representatives from major ratings and traffic analysis services who shared their latest stats during "The Search Landscape" session at SES London, the answers to these questions are: Google, Google, and Google.

The Search Landscape session was one of the first on the opening day of the conference. It was moderated by Julian Smith, insight and research director at MEC Interaction, EMEA, part of Mediaedge:cia. Speakers included Alex Burmaster . . .

Young Lawyers Sue, and Little Changes - New York Times

Young Lawyers Sue, and Little Changes - New York Times: "More than 80,500 people took a state’s bar exam in 2005, according to the National Conference of Bar Examiners; just under two-thirds — 64 percent — passed. And BAR/BRI sells at least 40,000 bar review courses annually, according to a judge hearing one of the antitrust lawsuits against the company."

Ticket Insurance

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New Cover Could Give Ticket Buyers Another Reason to Celebrate


RICHMOND, Va. February 01 (BestWire) — It launched just six months ago, but ticket insurance -– sold through a handful of online ticket vendors -– is a major hit, according to the product’s creator, World Access.

So far, Richmond, Va.-based World Access, a member of Mondial Assistance Group which is part of the Allianz family of companies, has insured more than $4 million worth of tickets, company spokeswoman Emily Porter said. “It’s very popular.”

The product provides buyers of tickets -– to events like concerts, sports matches and games, theatre and opera — full refunds of the purchase price if there’s an emergency that prevents them from attending the event. To be reimbursed, however, the emergency has to be a covered risk, such as sudden illness, losing a job, or having a loved one fall ill or injured.

Porter said there are lots of covered reasons, including if a ticket buyer had an accident on the way to the game or on the way to catch a flight to the game or if they were called to jury duty, or suffered vandalism or house fire. So far, “the most common claim is getting sick or injured right before the event."

Steve Weisz, the chief executive and founder of In Ticketing, an online ticket service best known for facilitating ticketing for popular international music events such as Rainbow Serpent Festival and Burning Man Festival, said his company began selling ticket insurance just weeks ago. When the product first launched, the original idea was for vendors to insure only purchases from their Web site, but Weisz is a licensed broker who also sells travel insurance, and is allowed to insure other tickets. “So you can go to one of our competitors, a major ticketing company, and buy Super Bowl tickets or Brittany Spears tickets, you can come to our insurance page and insure that purchase,” Weisz said.

Weisz said he’s getting a lot of inquiries about the coverage. “New clients are expressing interest in working with us, people that are doing ski trips or theater groups that are traveling and want to insure tickets for their 5,000 members,” he said.

The rate for ticket coverage is a minimum of $3 per ticket or 5% of the cost. So, a $100 ticket for example, would cost $5. Shipping fees, taxes and convenience fees are all covered and refundable, Weisz said.

World Access and its vendors expect ticket insurance to increase in popularity. Porter said the cover would also drive up sales of tickets in general as events become more expensive.

Sporting events, such as the upcoming Super Bowl in Miami, can run in the thousands of dollars, as do theater tickets, Broadway and opera tickets. Porter said the harder the tickets are to get, the more people would want to buy them further out in advance. And the further out an event is, the higher the risk that a buyer may have to cancel for some unforeseen reason. "So the cost of event and the desire to purchase it further out in advance will makes the ticket insurance more desirable,” she said.
(By David Dankwa, associate editor, BestWeek: David.Dankwa@ambest.com) BN-NJ-02-01-2007 1637 ET #

ProShares Launches 22 New Leveraged and Inverse Leveraged Sector ETFs

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Posted on Feb 2nd, 2007 with stocks: DIG, DUG, REW, ROM, RXD, RXL, SCC, SDP, SIJ, SKF, SMN, SRS, SSG, SZK, UCC, UGE, UPW, URE, USD, UXI, UYG, UYM

Matt Hougan (IndexUniverse) submits: ProShares will continue the expansion of its line-up of leveraged and inverse exchange-traded funds Wednesday morning, with the simultaneous launch of 22 new sector ETFs. In a twist, however, the group will only be launching two sets of funds for each index: leveraged (200 percent exposure) and inverse leveraged (-200 percent exposure). In previous launches, ProShares had also included a straight short (-100 percent exposure) version of the funds.

It’s not immediately clear if ProShares will launch the straight short funds later; the group has already filed for these funds . Those have always been the least interesting products in the ProShares line-up, as investors can short traditional ETFs and earn the same exposure. The short funds seemed to be a legacy of ProShares’ days selling traditional mutual funds, where being able to go short was a big innovation.

The new funds are tied to Dow Jones indexes, and will list on the American Stock Exchange. The names and tickers are:


Ultra Sector ProShares (200 percent exposure)
Ultra Basic Materials (UYM)
Ultra Consumer Goods (UGE)
Ultra Consumer Services (UCC)
Ultra Financials (UYG)
Ultra Health Care (RXL)
Ultra Industrials (UXI)
Ultra Oil & Gas (DIG)
Ultra Real Estate (URE)
Ultra Semiconductors (USD)
Ultra Technology (ROM)
Ultra Utilities (UPW)

UltraShort Sector ProShares (-200 percent exposure)

UltraShort Basic Materials (SMN)

UltraShort Consumer Goods (SZK)

UltraShort Consumer Services (SCC)

UltraShort Financials (SKF)

UltraShort Health Care (RXD)

UltraShort Industrials (SIJ)

UltraShort Oil & Gas (DUG)

UltraShort Real Estate (SRS)

UltraShort Semiconductors (SSG)

UltraShort Technology (REW)
UltraShort Utilities (SDP)

The prospectus is available here.

The ProShares ETFs have been a huge hit with traders, racking up over $2 billion in assets in the first few months on the market. The sector funds will likely be successful as well, as the sector market is popular with traders and momentum folks, who will look to the leveraged ETFs to get the most bang for their trading buck.

Last week, ProShares rolled out six ETFs offering leveraged, short and inverse leveraged exposure to the S&P 600 SmallCap and Russell 2000 Indexes.

PhDiva: Ecology Endangering Eating in Mexico

Quote of the Day!
PhDiva: Ecology Endangering Eating in Mexico: "'It is absolutely crucial for our population to keep eating tortillas,' Gálvez said."