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How to Use the Codification

How to Use the Codification for the FASB Accounting Standards Codification® website emphasizes "learning by doing" and is organized into 18 lessons. Each lesson includes real-life scenarios and work-related tasks, instructional content, tips and key points, lesson summaries and questions, exercises, and problems to reinforce the users’ learning.
  1. Getting Started with the Codification
  2. Navigating the Codification
  3. Working with Section-Level Content
  4. Understanding the Scope of Guidance
  5. Citing Codification Content
  6. Working with Research Results
  7. Working with Pending Content
  8. Working with the Pending Content System
  9. Working with Archived Content
  10. Working with Glossaries
  11. Working with Nonauthoritative Content
  12. Searching: Fundamental Techniques
  13. Searching: Advanced Techniques
  14. Keeping Track of Changes to the Codification
  15. Cross Referencing Codification Content and Its Sources
  16. Assembling Content for Greater Efficiency
  17. Working with XBRL Elements
  18. Providing Feedback on the Codification