The FASB Accounting Standards Codification® is organized into Areas, Topics, Subtopics, and Sections. Each Area, Topic, and Subtopic page contains a linked table of contents. When using the System, you can browse through the Codification content simply by clicking links that take you to the pages you want to go to.
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.