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Bookmark or Share- FASB Accounting Standards Codification®The FASB ASC is a comprehensive online resource that provides authoritative guidance on U.S. GAAP. It includes the full text of standards, updates, cross references, glossary terms, and more.
- FASB HOMEThe FASB establishes and improves standards of financial accounting and reporting that foster financial reporting by nongovernmental entities that provides decision-useful information to investors and other users of financial reports.
- Accounting Standards Codification - FASBThe FASB Accounting Standards Codification is the single official source of authoritative, nongovernmental U.S. generally accepted accounting principles (GAAP). It provides access to standards, updates, effective dates, technical inquiries, and non-authoritative concepts for financial reporting.
- Standards - FASBThe FASB provides the Accounting Standards Codification as the source of authoritative generally accepted accounting principles (GAAP) for nongovernmental entities. It also issues Concepts Statements, Updates, Interpretations, Staff Positions, and other nonauthoritative guidance to help users understand and apply GAAP.
- Accounting Standards Updates Issued - FASBThe FASB issues Accounting Standards Updates (ASUs) to communicate changes to the FASB Codification, the sole source of authoritative GAAP. Find the list of ASUs issued by year, topic, and effective date on the FASB website.
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