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MAcc at Moore: FASB Codification

Overview of accounting research for MAcc students at USC's Moore School of Business

Other Useful Tools

Cross Reference

  • Use this tool if you know a past standard and want to find where it is in the Codification.
    • Ex. You know employee stock compensation was covered by FAS 123R and want to quickly find it in the Codification. In the BY STANDARD box under "Cross Reference," enter FAS 123R and select Generate Report.
  • Easily find all past pronoucements that constitute a Codification topic.
    • Ex. You are interested in all of the past pronouncements concerning income tax that have been concatenated into FASB Topic 740. In the BY CODIFICATION box under "Cross Reference," enter 740 in the Topic box.

Updates by Year

  • Accounting Standards Updates
  • Proposed Accounting Standards Updates

Help and More Info on the Codification

FASB and the Codification

Searching the Codification

The 3 basic ways of searching the Codification are:

1. Quick "GO TO" box (if you know the standard you are searching)

2. Topical Browsing

3. Advanced Search