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Pending Content System

Introduction and Overview

The FASB Pending Content System (FASB PCS, or PCS) enables Professional View subscribers to tailor their Codification display by hiding pending content that is not effective, based upon selected criteria. Users enter the fiscal year beginning date for their reporting period, their filing status (type of entity), and their period type (annual or interim) to create a ‘profile’. The PCS then integrates and displays only the amended guidance from pending content paragraphs that are effective under this profile, essentially eliminating pending content paragraphs under a single paragraph number that are not effective. In addition, the PCS allows users to selectively integrate pending content related to ASUs eligible for early adoption.

Video Walkthrough

Frequently Asked Questions

To find out more about the PCS, including browser compatibility and system requirements, visit our Frequently Asked Questions page.

Start Using the Pending Content System

Use of the PCS requires your agreement to the Terms and Conditions. Clicking on "Agree and Continue" constitutes your agreement to the Terms and Conditions.