QUESTION #1: Where can I find explanations of the FASB Codification?

ANSWER: In a FASB Codification section, click on the Top Line Link button Expl to pull up a list of explanations in the GAAP Reporter for that section.

Tip: You can also click on other subscription sensitive Top Line Links and Side Line Links to view additional editorial analysis that has cited this FASB section (e.g., PPC, Catalyst, WG&L Analysis). Watch this short video on FASB Codification Top Line Links & Side Line Links.

QUESTION #2: How can I quickly pull up a FASB Codification section, ASU, or Proposed ASU?

ANSWER: On the Search screen, in the Accounting, Audit & Corp Finance practice area, click Find by Citation on the left. Use the FASB Codification template to type in the citation, like 840-10-25.
Tip: If you don’t know the complete citation, you can use the asterisk connector (" * ") to find variations.
Watch this short video on FASB Codification Find by Citation.

Shannon Lynn
Customer Engagement and Training Specialist

Career History: Shannon began her career with Thomson Reuters in 2003. In 2013, she transitioned to the Customer Engagement and Training team to help customers learn how to use their Checkpoint®, Checkpoint Tools for PPC®, and PPC's SMART Practice Aids® products efficiently. She also develops and delivers live and recorded webinars, private trainings, and our fastest growing training offering - YouTube videos.