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AICPA Resource Online now offers FASB Accounting Standards Codification™. On July 1 2009, FASB launched the FASB Accounting Standards Codification™ (ASC) as the single source of authoritative nongovernmental U.S. generally accepted accounting principles (GAAP). FASB ASC significantly changes the structure and hierarchy of accounting and reporting standards into a topically organized format.
In this extraordinary member value, the AICPA is offering online access to FASB ASC along with our most popular Audit and Accounting Guides for only $659 for a one-year subscription.
This new library gives you online access to—
The guides have been fully conformed and linked to FASB ASC and will help ease your transition to the new structure. In addition, these guides provide a key entry point to understanding the impact of FASB ASC on your work.
While working in FASB ASC on AICPA Resource Online, you will be able to:
Subscribe today and make the transition to the new FASB ASC at a member value price of $659. Note: To take advantage of this special AICPA member-only value, you must login or register before proceeding to checkout.
Discounted Multi-User Subscriptions
Multi-user subscriptions are available for this Library. See pricing chart below for multi-user pricing. To order, call 888-777-7077.
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| To purchase this AICPA member-only subscription offering you must login or register to be validated as an AICPA member. When you are validated as an AICPA member you will be able to add the item to your Shopping Cart and proceed to checkout. |
NEW & NOTEWORTHY
FASB's Accounting Standards Codification
Effective Now!
FASB Accounting Standards Codification™ (ASC) is the source of authoritative U.S. accounting and reporting standards for nongovernmental entities, in addition to guidance issued by the Securities and Exchange Commission (SEC). FASB ASC significantly changes the way financial statement preparers, auditors, and academics perform accounting research. FASB offers basic FASB ASC access for no charge and an enhanced access for fee.
Can the AICPA provide me access to FASB ASC and with what type of functionality?
Yes! To meet the needs of our members, the AICPA has created a subscription offering available on Resource, our online library, which offers FASB ASC with many advanced features plus access to our seven most popular Audit and Accounting Guides. This member-only product offering includes the following guides which have been updated for and are fully linked to FASB ASC:
| • | Construction Contractors |
| • | Depository and Lending Institutions |
| • | Employee Benefit Plans |
| • | Investment Companies |
| • | Life and Health Insurance Entities |
| • | Not-for-Profit Entities |
| • | Property and Liability Insurance Entities |
What does FASB ASC look like in Resource?
FASB ASC in Resource has the same look and feel of FASB's enhanced version. The screen shot below shows all subtopics within Topic 946, Investment Companies.
What are some of the enhanced features available in FASB ASC on Resource?
The enhanced features include: performing a full-text search, browsing by topic, accessing a cross reference report that identifies where legacy material is now located and the ability to click directly to its new location in FASB ASC, viewing the source of the codified content, joining sections and subsections, accessing an archive function of previous versions of the content, and seeing all FASB ASC content that links to a given paragraph. The screen shot below is of the cross reference report showing where incremental guidance from the Investment Companies Audit and Accounting Guide was subsumed into FASB ASC. The column on the far right contains active links to those paragraphs in FASB ASC on Resource.
What does FASB ASC content look like in Resource?
The content is organized topically under topics, subtopics, sections, and paragraphs. Below is a screen shot of FASB ASC 946-205-45-3. Also note the helpful table of contents on the left hand side. You can also browse the table of contents in the larger pane of the screen.
What do the Audit and Accounting Guides look like in Resource?
The content of the online versions of the guides is identical to the content of the paperback versions. However, by accessing in Resource, you receive all the benefits of this online system (insert link here to page on C2B discussing benefits of Resource in general). All references to FASB ASC are linked to FASB ASC so you can easily navigate in just one click.
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