Library Guides: MAcc at Moore: FASB Codification

Other Useful Tools

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.

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.

FASB Accounting Standards Codification Research Guide (by Newman Library)
Newman Library (Baruch College) provides guidance to help understand the codification and how to cite it.
FASB Learning Guide for the Codification Research System. The FASB Accounting Standards Codification®
This guide provides detailed instruction on how to effectively use the FASB’s Codification Research System for researching authoritative financial accounting and reporting standards applicable to nongovernmental entities in the United States.
Notice about FASB Codification
With the issuance of FASB Statement 168, GAAP hierarchy of the past transformed with the FASB Accounting Standards Codification. This resource provides information on content, classification codes, and the continuing standards setting and codification process.

Financial Accounting Standards Board (FASB)
FASB is the designated organization in the private sector for establishing standards of financial accounting that govern the preparation of financial reports by nongovernmental entities. Those standards are officially recognized as authoritative by the Securities and Exchange Commission (SEC).
FASB Accounting Standards Codification
The Codification, launched on July 1, 2009, is the authoritative source for U.S. GAAP. It aggregates thousands of FASB pronouncements into one source with approximately 90 accounting topics. Rule of thumb: If it is not in the Codification, it is nonauthoritative.

Moore Accounting Department subscribes the Professional View of the Codification. Contact Jimmy Burkett, Emily Doyle, or a member of the Accounting Faculty for student login credentials.