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FASB Accounting Standards Codification®

Professional View
Used by accounting and reporting professionals, as well as analysts and investors, the Professional View provides state-of-the-art utilities and features for searching and navigating the content to reduce research time and access the appropriate information quickly and efficiently.  Features include:
  • Pending Content System for filtering pending content display based on user profile
  • Browsing by Topic, Searching, and Go To navigation 
  • Joining and Combining Content feature for viewing user-selected excerpts
  • 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 content 
  • What Links Here feature for identifying content related to a specific paragraph 
  • Email feature for sending comments to colleagues
  • Personal Annotations feature for keeping notes about selected content
  • Copy and Paste functionality
  • Current Location & Heading Depth feature for quickly assessing where you are.
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FASB Accounting Standards Codification™

Basic View — Free Access
Search functions, advanced navigation, and other features are not available with this view.  Includes:
  • Browsing by Topic
  • Utility to identify the location of legacy standards.

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