FASB Accounting Standards Codification and Additional Resources

Other sources to help understand the codification

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This guide was developed by Associate Professor and librarian Rita Ormsby, who is retiring from the Newman Library after serving as the library's liaison to the Stan Ross Department of Accountancy since 1998.  She wishes you success in your studies and future careers.

While the library is closed during the pandemic, other members of the Newman Library staff, including librarians with MBAs, are available to help you virtually:

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Codification References in SEC Filings

References to the FASB Accounting Standards Codification and pending accounting changes may be found in 10-K and 10-Q filings, and other filings made with the Securities and Exchange Commission (SEC)

Searches may be made on the SEC website

    Newman Library databases for keyword searches of SEC filings include:

    Additional Resources to Help Understand the Codification

    Unauthoritative, or secondary resources, to help understand the content of the FASB Accounting Standards Codification (ASC) include:

    Through the Newman Library,  recommended sources:

        Free Digital Subscriptions to The New York Times and The Wall Street Journal

        All CUNY students, faculty and staff may sign up for free digital subscriptions to The Wall Street Journal and The New York Times. The coverage of business, accounting and regulatory news includes some references to the Financial Accounting Standards Board and accounting standards.

        See the links below to start accounts.  The accounts are good for one year and may be renewed if one is still a CUNY student, faculty or staff.

        Library Databases for Articles on FASB and FASB Codification of Accounting Standards (ACS) and Accounting News

        In the Newman Library, these databases are suggested for searching current and back issues of journals, newsletters and newspapers about the FASB and the Codification of Accounting Standards (ASC):

        Library Databases Offer Popular Accounting Publications

        Some accounting publications available through the library's subscription databases offer information about recent proposals, the most current issues of a publication and previous issues. 

        Each of the following publications is available in a number of Newman Library databases.  The below links are available in an Ebsco database, Business Source Complete, for ease in searching different publications in the same database.

        Business Source Complete, and other Newman Library databases, enable you to save your search results and also to set up alerts to receive new additions to the database on your search words, or for new issues of a publication.

        Helpful Books

        FASB Help

        The FASB offers:

        • Action Alert by email to keep up with the work of the Financial Accounting Standards Board

        Help from Accounting Firms

        Accounting firms offer news, comments, and insights on the FASB.

        (Some information may be restricted to clients).

        See the following links to the 100 largest firms in the country: