The FASB Accounting Standards Codification™ Research System features menu-based Topics, Subtopics, Sections, and Tables of Contents to help browse the content.

Tutorials

The following tutorials illustrate how to browse different parts of the Codification Research System website.

• Homepage and menu navigation
• General Topic landing page
• Industry Topic landing page
• Subtopic landing page
• Section landing page—the primary research area

Section Pages

In the Codification Research System, the Section is the primary working area. From the Section pages, you can quickly navigate to other Sections in the Subtopic, access archived versions of the Section, and view all paragraphs linking into the Section.