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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.
- 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.
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Help and More Info on the Codification
FASB and the Codification
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.
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