Free BASIC VIEW access to the FASB Accounting Standards Codification (ASC) is available to the general public.

The Basic View provides free access to:

• Browsing Codification by topic
• Limited print functionality
• Utility to identify the location of legacy (earlier) standards.

Professional view of the FASB Accounting Standards Codification may be ordered per year at http://asc.fasb.org/  It offers more options for searching. The Basic View permits drilling down the topics but does not provide advanced search features.