The Financial Accounting Foundation has released its annually updated print edition of the Financial Accounting Standards Board’s FASB Accounting Standards Codification, providing the authoritative source of U.S. GAAP for public and private companies and not-for-profit organizations.
The latest four-volume bound edition contains all of the content of the FASB Codification as of Oct. 31, 2014. The print edition can be used in conjunction with the always-current online version at https://asc.fasb.org/.
The print edition includes an alphabetical listing of all the topics referenced in the FASB Codification—with their related starting page numbers—at the beginning of each of the four volumes.
Volume 1 also includes an About the Codification section, which provides information to help readers understand the topical structure, content, style and history of the FASB Codification. Volume 1 also contains standards relating to General Principles (Topic 105), Presentation (Topics 205 through 280), Assets (Topics 305 through 360), Liabilities (Topics 405 through 480), and Equity (Topic 505).
Volume 2 includes standards relating to Revenue (Topics 605610), Expenses (Topics 705 through 740), and the beginning of the Broad Transactions Area (Topics 805 through 815).
Volume 3 includes standards pertaining to the rest of the Broad Transactions Area (Topics 820 through 860) and the beginning of the Industry Area (Topics 905 through 944).
Volume 4 includes standards relating to the remainder of the Industry Area (Topics 946 through 995), the Master Glossary, and the Topical Index.
The print edition is available online at the FASB Store for $215.
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