ACC 4100: FASB Accounting Standards Codification and IFRS - Prof. Chu

Details how to Baruch accountancy students and faculty may access the database FASB Codification of Accounting Standards

Basic Search Tips

  • Be certain you understand the definition of terms--use the Master Glossary after you log in
  • Use quotation marks to search for phrases of more than one word, such as "capitalized interest"
  • Secondary sources, such as articles and books, may help you understand the official Codification. See suggestions under Resources to Help Understand the Codification.

General Tips

Some general tips for analyzing the Codification's text:

From the Notice to Constituents

  •  Language changes from the previous standards include:

Entity replaces words such as company, organization, enterprise, firm and preparer.

Intra-entity replaces intercompany

Shall replaces "is" "required to," "must" and similar terms

Would and should are used to represent examples and hypothetical situations

Access to FASB Codification for Baruch Accountancy faculty and students

Baruch's Stan Ross Department of  Accountancy has paid the Financial Accounting Foundation and American Accounting Association so that Baruch accountancy students and faculty may have Academic Access to the Professional View of the FASB Accounting Standards Codification. (Access to the GASB-Governmental Accounting Standards Board Online is also available.)

(All students and faculty may access the Codification through CCH Accounting Research Manager.)


Accountancy students must obtain the username and password  information from their professors. The Newman Library does not this information.

To logon:

Go to:

Then, click  FASB User Login and enter the username and password provided by your professor

Search Tips


Use quotation marks for searching phrases (two words or more) Example: "preexisting gains and losses"

  • Search by a known citation in the Codification search box
  • Drill down the seven categories, expand topics and subtopics to find what you need
  • Enter keyword or keywords in search box
  • Select advanced search, which allows the most options


Additional ways to search in the Professional View and CCH Accounting Research Manager:

Cross Reference enables researchers to cross reference between the superceded standards and the Codification. Either: Enter the information about the earlier standard to learn where in the Codification the language is now located, or enter information about the Codification to identify the standards that contain the language referenced in the Codification.  See Cross Reference help.

Join Sections enables researchers to select Codification content that spans multiple topics and subtopics. A topic and section must be selected. See Join Sections help.


Short Video Tutorials

The FASB offers tutorials and help on the Codification.

CPA Jeff Sailor

CPA Jeff Sailor has two free tutorials on

Part 1 includes Codification structure and how to use it

Part 2 describes Codification research options



Helpful Articles

Toerner, M. C. (2009). A guide to using the Accounting Standards Codification. The CPA Journal, 79(2), 20-25. Toerner is a CPA and an accounting professor.

Ford, C.O. and Thomas, C. William. (2008). Test-driving the Codification, Journal of Accountancy. 206(2), 62+.  The authors are CPAs and accounting professors.

Don't Forget:

Consult Other Sources for pending changes, exposure drafts, and the previous FASB accounting standards

Definitions may make a difference in research outcomes.  Check the Master Glossary after logging on

Other non-authoritative resources may help you understand the Codification.  See Library Resources that Help Explain Accounting Issues