The FASB Accounting Standards Codification™ Research System website provides a Cross Reference feature to identify the original standards used to create the Codification. There are two cross reference options described below: By Standard and By Codification.

Tutorial

By Standard

Use the By Standard option to determine where content from an original standard is located within the Codification hierarchy.

1. First, select a Standard Type from the dropdown list.
2. Next, select a Standard Number from the dropdown list. The choices in the Standard Number list are based upon your selection of Standard Type.
3. Click Generate Report. All paragraphs from the original standard that are used in the Codification will display. Note that some paragraphs may have been 'split' into paragraph fragments as indicated by Sequence numbers that include decimals—for more information about Sequence numbers, please review the Notice to Constituents.
4. To view an original standard paragraph or fragment in the context of the Codification, click the corresponding Paragraph link in last column of the result table.

By Codification

Use the By Codification option to determine which original standards were used to populate Codification content.

1. Enter a Topic number in the Topic field.
2. Enter a Subtopic and/or Section number in the appropriate field. If you enter a Section number, you can also specify a paragraph number.
3. Click Generate Report. Based on the criteria you specified in steps one and two, all content used to populate the Codification will display.
4. To view an original standard paragraph or fragment in the context of the Codification, click the corresponding Paragraph link in last column of the result table.