Accounting Standards Codification. The FASB Accounting Standards Codification ® is the single official source of authoritative, nongovernmental U.S. generally accepted accounting principles (GAAP). Read More

2009年7月1日 · The FASB makes publicly available the authoritative standards that it has issued, as well as the standards issued by its predecessors (the Accounting Principles Board and the Committee on Accounting Procedure).

Cross Reference report and archive to locate and access legacy standards; Various Printing options, including printer-friendly utility for viewing source references; Archive feature for accessing any previous version of the content; Glossary term display feature for quickly viewing definitions; What’s New feature for accessing recently issued ...

The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content. ASUs are not authoritative standards.

The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content. ASUs are not authoritative standards.

The page provides updates on FASB accounting standards issued.

2025年1月29日 · The FASB establishes and improves standards of financial accounting and reporting that foster financial reporting by nongovernmental entities that provides decision-useful information to investors and other users of financial reports. Accounting Standards Codification

The FASB Accounting Standards Codification ® Research System includes two features designed to assist in accessing original standards and ASUs and their Bases for Conclusion: 1) a Cross Reference tool and 2) a Display of Sources at the paragraph or page level . Cross Reference

Cross-referencing between standards and Accounting Standards Updates and the Codification The Codification includes a Cross Reference report that allows users to identify where previous standards reside in the Codification, or the standards contained in a …

The FASB Accounting Standards Codification® (FASB Codification) is the sole source of authoritative GAAP other than SEC issued rules and regulations that apply only to SEC registrants. The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content.