FASB Accounting Standards Codification

Other sources to help understand the codification

Subject Guide

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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 commentary in databases, articles in professional journals, and information provided by accountancy firms:


    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.

    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):

    Helpful Books

    The 2015 Wiley GAAP  (Generally Accepted Accounting Principles) Guide is available in print.  Earlier editions are available in print and also through:

    Books 24x7, a database requiring logging in through the Newman Library, and  an individual login, offers the full text of many accounting books.

    Ebook Central, another library database, also has some accounting e-books, including titles to help understand the Codifcation and GAAP.

    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: