FASB Accounting Standards Codification

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Codification

Go to a specific Topic, Subtopic, Section, or paragraph.

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Help Page - Go To

The FASB Accounting Standards Codification™ Research System website allows experienced users to enter a desired location in the Codification – Topic, Subtopic, Section, or paragraph number – and jump directly to the location without the need to browse or search.

Tutorial

Click here to view the Go To tutorial.

Some examples

You can jump directly to any level within the Codification hierarchy. For example:

  • To jump to the Liabilities Topic, enter 405
  • To jump to the Operating Leases Subtopic within the Leases Topic, enter 840-30
  • To jump to the Scope and Scope Exceptions Section within the Overall Subtopic within the Receivables Topic, enter 310-10-15
  • To jump to paragraph 50-3 of the Disclosure Section within the Receivables Subtopic within the Contractors—Construction Topic, enter 910-310-50-3

Look ahead feature

The Go To function has a "look ahead" feature that displays valid numerical choices as you type. For example, when you enter "3" in the Go To box, you will see a list of all Topic numbers that begin with "3".


Note: You must insert a "-" between the Topic, Subtopic, Section, and paragraph numbers.