Using FASB Codification

1. Click FASB Codification on the left navigation bar.
2. Click Cross Reference on the left navigation bar.
   

1. Click Accting, Audit & Corp Finance on the Practice Area drop-down list.
2. Click FASB Cross Reference in the Go To section of the left navigation bar.
   

1. In the By Standard section, select a standard type from the Type drop down list.
   
2. Select the standard number from the Number drop-down list. The listed options are specific to the standard type you selected.
   
3. Enter a paragraph number (optional step).
   
4. Click Submit to view a report that shows you all locations in the codification where that standard has been codified.
   

1. In the By Codification section, enter the codification topic number in the Topic field.
   
2. Enter a subtopic number in the Subtopic field (optional step).
   
3. Enter a section number in the Section field (optional step).
   
4. Enter a paragraph number in the Paragraph (optional step).
5. Select Submit to view a report that shows the standards underlying the specified codification section.
   

Note: Entering specific search criteria, such as subtopic, section, and paragraph numbers, can be useful in narrowing your search results.

The resultant Cross Reference chart lists each specified standard number with its corresponding codification topic, broken down to the paragraph level. You can click a standard paragraph number or FASB codification paragraph to access the paragraph within the document where it resides. The document opens in a Link Viewer window.

1. On the Tools screen, click FASB Codification on the left navigation bar.
2. Click Join Sections on the left navigation bar.
   

1. Select a topic from the Topic drop-down list.
   
2. Select a section of the selected topic from the Section drop-down list. The listed sections are specific to the selected topic.
   
3. Specify whether you want to include intersection subtopics in the list of sections by selecting or clearing the Include Intersection Subtopics check box.
   
4. If you want to include SEC content or exclude FASB content from the list of sections, select or clear the FASB and SEC check boxes to indicate your choices.
   
5. In the list of sections generated by your selections, select the sections that you want to join together or select the check box on the heading bar to select all of the listed sections.
   
6. Click Join Sections.
   

The resultant document can be preserved or shared, using the document tools Print, Export, E-mail, and Save.

1. On the Tools screen, click FASB Codification on the left navigation bar.
2. Click Combine Subsections on the left navigation bar.
   

1. Select a subtopic from the Subtopic drop-down list.
   
2. Select a section of the selected subtopic from the Subsection drop-down menu. The listed sections are specific to the selected subtopic.
   
3. In the list of sections generated by your selections, select the check boxes next to the sections that you want to join together or select the check box on the heading bar to select all of the listed sections.
   
4. Click Combine Subsections.

1. On the Tools screen, click FASB Codification on the left navigation bar.
2. Click Topic Printing on the left navigation bar.
   

1. Select a topic from the Topic drop-down menu.
2. Optionally, select the Include Intersection Subtopics check box.
3. If you want to include SEC content or exclude FASB content from the list of sections, select or clear the FASB and SEC check boxes to indicate your choices.
4. Indicate the subtopics and sections you want to print by selecting or clearing check boxes.
5. Click Print Sections.
6. Follow the on-screen print instructions to indicate print preferences and initiate printing of the selected content.