The Financial Accounting Foundation has released an updated print edition of the Financial Accounting Standards Board’s FASB Accounting Standards Codification, the authoritative source of U.S. GAAP for public and private companies and not-for-profit organizations.
The new four-volume bound edition of the FASB Codification contains all of the content of the online Codification as of Oct. 31, 2013.
The annual bound edition of the Codification is intended as a reference tool in conjunction with the current online Codification, which is available at https://asc.fasb.org/.
This 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 volume, for more effective use.
The Codification contains four volumes:
Volume 1 includes the Notice to Constituents, which provides information to aid in understanding 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 (Topic 605), Expenses (Topics 705 through 740), and the beginning of the Broad Transactions Area (Topics 805 through 815).
Volume 3 includes standards relating to the remainder 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 annual print edition of the FASB Accounting Standards Codification can be ordered online at the FASB Store for $215.
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