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Accounting Standards Codification

A browsable, searchable library of every FASB Topic, Subtopic, Section, and Paragraph, without leaving Finrep.

What is the Codification?

The Financial Accounting Standards Board (FASB) Accounting Standards Codification® is the single source of authoritative nongovernmental U.S. generally accepted accounting principles (US GAAP). It is effective for interim and annual periods ending after September 15, 2009. All other accounting literature not included in the Codification is nonauthoritative.

See Codification Topic , for additional details.

How to Use It

  1. 01Pick a category in the sidebar to drill down by Topic → Subtopic → Section.
  2. 02Type a code (e.g. 740-10-25-1) and press Go to to jump.
  3. 03Type a keyword in the same box to search across the Codification.
  4. 04Use Cite in filing to drop a paragraph into your active filing.