FASB Accounting Standards Codification® (FASB Codification)

Accounting › Financial Reporting / IFRS / GAAP

FASB Accounting Standards Codification® (FASB Codification) Five-Volume Edition Dated October 31, 2017

By FASB
FASB (Financial Accounting Standards Board) January 2018

Specifications

ISBN-13
CODB17
Publisher
FASB (Financial Accounting Standards Board)
Publication
January 2018
Format
Paperback (5 volumes)
Jurisdiction
U.S. ? Countri(es) for reference only

Details

The FASB Accounting Standards Codification® (FASB Codification) is the single, authoritative source of U.S. Generally Accepted Accounting Principles (U.S. GAAP) for public and private companies, not-for-profits, and other non-governmental organizations. The new five-volume bound edition of the FASB Codification contains all of the content of the online Codification as of October 31, 2017. 

Useful Features: 

  • Pending Text clearly identified with a shaded box and sidebar.
  • Topical Index appears at the end of Volume 5 with information about using this research feature. This section includes an alphabetical listing of all Topics referenced in the FASB Codification with their starting page numbers.
  • Alphabetical Listing of Codified Topics included at the start of each volume.

Table of Contents

Volume 1 includes About the Codification, which provides information to aid in understanding the topical structure, content, style, and history of the FASB Codification. Volume 1 also includes:

  1. General Principles (Topic 105)
  2. Presentation (Topics 205 through 280)
  3. Assets (Topics 305 through 360)
  4. Liabilities (Topics 405 through 480).

Volume 2 includes:

  1. Equity (Topic 505)
  2. Revenue (Topics 605 through 610)
  3. Expenses (Topics 705 through 740).

Volume 3 includes:

  1. Broad Transactions Area (Topics 805 through 860).

Volume 4 includes:

  1. Industry Area (Topics 905 through 954).

Volume 5 includes:

  1. The remainder of the Industry Area (Topics 958 through 995)
  2. Master Glossary
  3. Topical Index.
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