The Financial Accounting Foundation has published a learning guide for the FASB Accounting Standards Codification system to help accountants learn their way around the relatively recent system for organizing U.S. GAAP standards.
The “Learning Guide for the Codification Research System,” provides a resource for subscribers who want to use the Financial Accounting Standards Board’s online Accounting Standards Codification’s features more effectively and efficiently. The Learning Guide is part of an ongoing improvement process for the FASB Accounting Standards Codification research system technology.
The FASB Accounting Standards Codification provides an authoritative source of U.S. GAAP rules for public and private companies, not-for-profits, and other non-governmental organizations. The Codification organizes U.S. GAAP into roughly 90 accounting topics and displays all of the topics using a consistent structure. It also includes relevant Securities and Exchange Commission guidance that follows the same topical structure in separate sections in the Codification.
The Learning Guide for the Codification Research System is complimentary for all subscribers (professional, academic, and basic view) and is available at http://asc.fasb.org.
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