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Codification

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

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Joining and Combining Content

The FASB Accounting Standards Codification® Research System allows you to join and combine different pieces of content. This functionality is quite different than most web sites. You can join all of the Sections within a Subtopic into a single document, you can join specific Sections from multiple Subtopics, and you can combine Subsections within a Section.

Below are some examples:

Joining Sections

  • If you want to review all content contained in a Subtopic, you would use the Join All Sections button from the Subtopic page. Then you could print the contents of the entire Subtopic.
  • If you need to understand the disclosure requirements for several Subtopics within a Topic, you would select the Join Section tab located towards the upper center of each page.

Combine Subsections

  • If you were interested in viewing all content related to a specific Subsection, you could select the Combine Subsections link located directly under the Subsection title. This would return all Subsections that share the same title within a Subtopic.

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