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

1. First-time new users need to register
2. Look at right column, for New User Service to Professional or Basic View and fill out information requested in First time users-Order
   After registering, login under Registered User

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 for $850 per year at http://asc.fasb.org/