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Codification

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

Other Sources

Go To

The FASB Accounting Standards Codification® Research System website inlcudes a "Go To" function that 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.

Some examples

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

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

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.