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Codification

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Glossaries

The FASB Accounting Standards Codification® Research System website features a master glossary that includes all glossary terms used within the Codification. In addition, glossary terms that are specific to a particular Subtopic (or multiple Subtopics) are included in the Subtopic's Section 20.


Master Glossary

The Master Glossary, which is always accessible from the menu navigation, includes all glossary terms used within the Codification. Terms are grouped by letter and presented alphabetically; acronyms are displayed before glossary terms. Click on a glossary term in the Master Glossary to view the locations within the Codification that reference the term.

Subtopic Glossary

A Subtopic glossary, contained in Section 20 of the Subtopic, displays all the terms that are referenced within the current Subtopic. Click on a glossary term in Section 20 to view the locations within the Subtopic that reference the term.

Term display within content

Within each Subsection, each glossary term that is included in Section 20 of the current Subtopic is highlighted the first time it is referenced. Rolling over a glossary term with your mouse will show you its definition and clicking the term will take you to Section 20 of the current Subtopic.

For example see, 840-10-50, which has three Subsections: General, Lessees, and Lessors. Both the Lessees and Lessors Subtopics include the glossary term contingent rental. Rolling over or clicking either instance of this term produces the same results—i.e., it is a single term in 840-10-20 but is reference multiple times within Topic 840.