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Accounting standards codification?
Show All in One Page feature for viewing user-selected excerpts. We have … For institutions that have adopted ASC Topic 326, Financial Instruments – Credit Losses, and Accounting Standards Update (ASU) 2022-02, Troubled Debt … Established in 1973, the Financial Accounting Standards Board (FASB) is the independent, private-sector, not-for-profit organization based in Norwalk, Connecticut, … Cross Reference report and archive to locate and access legacy standards. U generally accepted accounting principles (US GAAP) and Government Accounting Research System (GASB). Show All in One Page feature for viewing user-selected excerpts. Accounting Standards Codification (ASC) 230, Statement of Cash Flows, addresses the presentation of the statement of cash flows. Accounting Standards Codification—What You Get. Pending Content System for filtering pending content display based on user profile. Pending Content System for filtering pending content display based on user profile. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. Cross Reference report and archive to locate and access legacy standards. Overview. ASUs are not authoritative standards. General Search Jul 10, 2024 · The FASB Accounting Standards Codification (ASC) reorganizes accounting literature. Show All in One Page feature for viewing user-selected excerpts. (FASB or Board) Accounting Standards Codification (Codification or ASC). In an effort to continue the movement toward increased transparency in financial reporting, in July 2010, the Financial Accounting Standards Board (FASB) released a proposed Accounting Standards Update (ASU), Disclosure. This Statement addresses financial accounting and reporting for obligations associated with the retirement of tangible long-lived assets and the associated asset retirement costs. Terms from the Master Glossary are in bold type. Accounting Standards Codification—What You Get. Archive feature for accessing any previous version of the content. Accounting Standards Codification—What You Get. Identify current investor issues; Draft issue agenda and hold public meetings Accounting Standards Codification—What You Get. Cross Reference report and archive to locate and access legacy standards. Show All in One Page feature for viewing user-selected excerpts. Accounting Standards Codification. The Codification is the single source of authoritative nongovernmental U generally accepted accounting principles (GAAP) Accounting Research Manager (CCH) Checkpoint (RIA) - Walk-in Access FASB Accounting Standards Codification (free registration) Best Article Databases AICPA authoritative standards publications and many of our accounting and auditing publications are available in several formats, including an online version. Show All in One Page feature for viewing user-selected excerpts. Pending Content System for filtering pending content display based on user profile. Pending Content System for filtering pending content display based on user profile. Browsing by Topic, Searching, and Go To navigation. Accounting software is essential for small businesses. Non-Authoritative Concept Statements Projects Recently Completed Projects. By continuing to use this website, you are agreeing to the new and any updated website Terms. Convertible debts, roll-over facilities and other debts with covenants may be particularly sensitive to those changes. Pending Content System for filtering pending content display based on user profile. Browsing by Topic, Searching, and Go To navigation. On July 1, 2009, the Financial Accounting Standards Board (the FASB), approved the Accounting Standards Codification (ASC) as "the single source of authoritative U accounting and reporting standards, other than guidance issued by the Securities and Exchange Commission (the SEC) The Codification superseded (replaced) all then-existing SEC accounting and reporting standards by reorganizing. 1. Accounting Standards Codification—What You Get. Browsing by Topic, Searching, and Go To navigation. Here's an example to show what ASC 842 journal entries would look like for finance leases. Instead, they’re working in the private and public sectors by providing analyzing, auditing, and consulting s. Accounting Standards Codification—What You Get. Browsing by Topic, Searching, and Go To navigation. Content copyrighted by Financial Accounting Foundation, or any third parties who have not provided specific permission, may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting. In essence, the reporting requirements provide a glimpse. Accounting Standards Codification—What You Get. Pending Content System for filtering pending content display based on user profile. Cross Reference report and archive to locate and access legacy standards. Baruch students and faculty have access to the FASB Codification through two databases: FASB Accounting Standards Codification-- … Today we’ll discuss the “accounting rules” found in the Accounting Standards Codification – who makes them, how to locate and navigate them, and how … Content copyrighted by Financial Accounting Foundation, or any third parties who have not provided specific permission, may not be reproduced, stored in a retrieval system, or … An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being … <link rel="stylesheet" href="assets/Bootstrap/bootstrap_51_dist_css_bootstrapcss"> <link rel="stylesheet" href="styles. Learn about the updated effective dates for FASB accounting standards on fasb Accounting Standard: An accounting standard is a principle that guides and standardizes accounting practices. Standards & Guidance. Pending Content System for filtering pending content display based on user profile. Show All in One Page feature for viewing user-selected excerpts. Pending Content System for filtering pending content display based on user profile. Show All in One Page feature for viewing user-selected excerpts. Show All in One Page feature for viewing user-selected excerpts. Cross Reference report and archive to locate and access legacy standards. In addition to General Principles (Topic 105), offering an explanation of Generally Accepted Accounting Principles (GAAP), the Seven financial accounting and reporting categories, which are numbered, are: 5 days ago · Norwalk, CT—July 12, 2024— The Financial Accounting Standards Board ( FASB) today issued a new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. 11): • Evaluating the Adequacy of Disclosure of Related Party. In addition to General Principles (Topic 105), offering an explanation of Generally Accepted Accounting Principles (GAAP), the Seven financial accounting and reporting categories, which are numbered, are: Feb 27, 2023 · Norwalk, CT, February 27, 2023 —The Financial Accounting Foundation ( FAF) has launched its free, enhanced online access to the Accounting Standards Codification ® and the Governmental Accounting Research System™, implementing a change announced to stakeholders last month. Staying up-to-date with industry standards and regulations is c. Show All in One Page feature for viewing user-selected excerpts. Pending Content System for filtering pending content display based on user profile. It also requires a company to disclose in its financial statements the amount of R&D that it charges to expense. Accounting Standards Codification. In addition to General Principles (Topic 105), offering an explanation of Generally Accepted Accounting Principles (GAAP), the Seven financial accounting and reporting categories, which are numbered, are: 5 days ago · Norwalk, CT—July 12, 2024— The Financial Accounting Standards Board ( FASB) today issued a new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. However, its roots stretch further back. Accounting Standards Codification—What You Get. A guide to using the Accounting Standards Codification. In US accounting practices, the Accounting Standards Codification (ASC) is the current single source of United States Generally Accepted Accounting Principles (GAAP). Subparagraph superseded by Accounting Standards Update No. In addition to General Principles (Topic 105), offering an explanation of Generally Accepted Accounting Principles (GAAP), the Seven financial accounting and reporting categories, which are numbered, are: Feb 27, 2023 · Norwalk, CT, February 27, 2023 —The Financial Accounting Foundation ( FAF) has launched its free, enhanced online access to the Accounting Standards Codification ® and the Governmental Accounting Research System™, implementing a change announced to stakeholders last month. Cross Reference report and archive to locate and access legacy standards. Cross Reference report and archive to locate and access legacy standards. Cross Reference report and archive to locate and access legacy standards. Accounting Standards Codification—What You Get. Pending Content System for filtering pending content display based on user profile. Learn about the FASB's pre-codification standards for accounting and reporting, including the superseded standards for real estate sales. org is an advertising-supported site An accountant's letter, also called an auditor opinion, is a written statement describing an auditor’s independent, unbiased and qualified evaluation of… An accountant&aposs letter. Cross Reference report and archive to locate and access legacy standards. A nominal fee is assessed to academic institutions by the AAA. Pending Content System for filtering pending content display based on user profile. Accounting Standards Codification—What You Get. Browsing by Topic, Searching, and Go To navigation. Standards & Guidance. Browsing by Topic, Searching, and Go To navigation. Show All in One Page feature for viewing user-selected excerpts. Cross Reference report and archive to locate and access legacy standards. FASB Accounting Standards Codification® Accounting Standards Codification quick reference guide from Price Waterhouse Coopers. Cross Reference report and archive to locate and access legacy standards. Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government. Non-Authoritative Concept Statements Projects ACCOUNTING STANDARDS UPDATE 2022-01—DERIVATIVES AND HEDGING (TOPIC 815): FAIR VALUE HEDGING—PORTFOLIO LAYER METHOD. Accounting Standards Codification—What You Get. Accounting Standards Codification—What You Get. pitbull puppies for sale craigslist Accounting Standards Codification—What You Get. Browsing by Topic, Searching, and Go To navigation. Cross Reference report and archive to locate and access legacy standards. Pending Content System for filtering pending content display based on user profile. Are you looking to expand your knowledge of accounting principles without breaking the bank? Look no further than these free e-books that will transform your understanding of accou. A key principle guiding the Board's work is to issue standards when the expected benefits of a change justify the perceived costs of that change. Show All in One Page feature for viewing user-selected excerpts. U generally accepted accounting principles (US GAAP) and Government Accounting Research System (GASB). Technical Inquiry Service Projects Recently Completed Projects. Accounting Standards Codification—What You Get. Accounting Standards Codification—What You Get. It requires accrual by a charge to income (and disclosure) for an estimated loss from a loss contingency if two conditions are met: (a) information available prior to issuance of the financial statements indicates that it is probable that. dogs for sale in virginia craigslist Accounting Standards Codification—What You Get. Accounting Standards Codification. Accounting Standards Codification. Show All in One Page feature for viewing user-selected excerpts. Download the Blueprint Series. Show All in One Page feature for viewing user-selected excerpts. The Conceptual Framework is a body of interrelated objectives and fundamentals that provides the FASB with a useful tool as it sets standards. This guide summarizes the applicable accounting literature, including relevant references to and excerpts from the FASB's Accounting Standards Codification. In addition to General Principles (Topic 105), offering an explanation of Generally Accepted Accounting Principles (GAAP), the Seven financial accounting and reporting categories, which are numbered, are: Feb 27, 2023 · Norwalk, CT, February 27, 2023 —The Financial Accounting Foundation ( FAF) has launched its free, enhanced online access to the Accounting Standards Codification ® and the Governmental Accounting Research System™, implementing a change announced to stakeholders last month. accounting standards update 2021-06—presentation of financial statements (topic 205), financial services—depository and lending (topic 942), and financial services—investment companies (topic 946)—amendments to sec paragraphs pursuant to sec final rule releases no. Wahlen's approachable writing style infuses this context through the use of a Starbucks running thread case, and with other recognizable companies like Coca Cola, Louis Vuitton, and Nestle. Browsing by Topic, Searching, and Go To navigation. Accounting Standards Codification—What You Get. Accounting Standards Codification. Accounting Standards Updates Issued Technical Inquiry Service. Pending Content System for filtering pending content display based on user profile. The effective date of ASC 842 was different for public and private companies. Cross Reference report and archive to locate and access legacy standards. Accounting Standards Codification. Content copyrighted by Financial Accounting Foundation, or any third parties who have not provided specific permission, may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting. Pending Content System for filtering pending content display based on user profile. In this podcast episode, we discuss the structure of the accounting standards codification that has been produced for all GAAP accounting standards. 1 bedroom apartments in philadelphia under dollar500 Cross Reference report and archive to locate and access legacy standards. Cross Reference report and archive to locate and access legacy standards. Browsing by Topic, Searching, and Go To navigation. Accounting Standards Codification—What You Get. By clicking on the ACCEPT button, you confirm that you have read and understand the FASB Website Terms and Conditions. Excellent reference and overview for making sure you get the big pict ure with regards to the standards. Accounting Standards Codification—What You Get. Pending Content System for filtering pending content display based on user profile. Pending Content System for filtering pending content display based on user profile; Browsing by Topic, Searching, and Go To navigation; Show All in One Page feature for viewing user-selected excerpts; Cross Reference report and archive to locate and access legacy standards; Various Printing. Pending Content System for filtering pending content display based on user profile. Accounting Standards Codification—What You Get. Pending Content System for filtering pending content display based on user profile. Show All in One Page feature for viewing user-selected excerpts. ASC Codification Topic 340: Other Assets and Deferred Costs. Pending Content System for filtering pending content display based on user profile; Browsing by Topic, Searching, and Go To navigation; Show All in One Page feature for viewing user-selected excerpts; Cross Reference report and archive to locate and access legacy standards; Various Printing. The online version makes research easy with a robust search engine, extensive linking within and between titles, and other tools to facilitate quickly finding what you need. 2016-13, Financial Instruments. Accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied to nongovernmental Jul 10, 2024 · The FASB Accounting Standards Codification (ASC) reorganizes accounting literature. Accounting Standards Codification—What You Get.
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Content copyrighted by Financial Accounting Foundation, or any third parties who have not provided specific permission, may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting. Cross Reference report and archive to locate and access legacy standards. In addition to General Principles (Topic 105), offering an explanation of … The FASB Accounting Standards Codification TM is the source of authoritative generally accepted accounting principles (GAAP), other than those issued … The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content. Health Content Provider06/01/2025 AA, Inc. Pending Content System for filtering pending content display based on user profile. Pending Content System for filtering pending content display based on user profile. This Statement establishes standards of financial accounting and reporting for research and development (R&D) costs. Cross Reference report and archive to locate and access legacy standards. Accounting Standards Codification. Accounting Standards Codification. Pending Content System for filtering pending content display based on user profile. It provides access to standards, updates, effective dates, technical inquiries, and non-authoritative concepts statements. is accredited by URAC, for Health Content Provider (wwworg). FASB Accounting Standards Codification® The Codification is a major restructuring of accounting and reporting standards designed to simplify user access to all authoritative U GAAP by providing the authoritative literature in a topically organized structure. Pending Content System for filtering pending content display based on user profile. Cross Reference report and archive to locate and access legacy standards. Cross Reference report and archive to locate and access legacy standards. Pending Content System for filtering pending content display based on user profile. css"> <iframe src. marvel squishmallows Show All in One Page feature for viewing user-selected excerpts. It also requires a company to disclose in its financial statements the amount of R&D that it charges to expense. Non-Authoritative Concept Statements Projects ACCOUNTING STANDARDS UPDATE 2022-01—DERIVATIVES AND HEDGING (TOPIC 815): FAIR VALUE HEDGING—PORTFOLIO LAYER METHOD. Browsing by Topic, Searching, and Go To navigation. Browsing by Topic, Searching, and Go To navigation. is accredited by URAC, for Health Content Provider (wwworg). Learn about the FASB's current projects, … The FASB updates the Accounting Standards Codification (ASC) with Accounting Standards Updates. The Codification is the single source of authoritative nongovernmental U generally accepted accounting principles (GAAP) Accounting Research Manager (CCH) Checkpoint (RIA) - Walk-in Access FASB Accounting Standards Codification (free registration) Best Article Databases AICPA authoritative standards publications and many of our accounting and auditing publications are available in several formats, including an online version. Accounting Standards Updates By removing all references to Concept Statements in the guidance, the FASB simplified the codification and distinguished authoritative and nonauthoritative literature. The FASB Accounting Standards Codification® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. Cross Reference report and archive to locate and access legacy standards. Browsing by Topic, Searching, and Go To navigation. Pending Content System for filtering pending content display based on user profile. The new guidance simplifies and improves how not-for-profit entities classify net assets as well as the information presented in financial. Handbook by Chapter Accounting Standards and Other Pronouncements, As Amended Current Version Cover (PDF) Contents (PDF) Foreword (PDF) Preamble to Statements of Federal Financial Accounting Concepts (PDF) Statement of Federal Financial Accounting Concepts (SFFAC) SFFAC 1: Objectives of Federal Financial Reporting (PDF) SFFAC 2: Entity and Display (PDF) SFFAC 3: Management's Discussion and. fictional characters wiki Cross Reference report and archive to locate and access legacy standards. Browsing by Topic, Searching, and Go To navigation. Lessors will see some changes too, largely made to align with the revised lessee model and the FASB's new revenue recognition guidance. Cross Reference report and archive to locate and access legacy standards. 69, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles, has been criticized because (1) it is directed to the auditor rather than the entity, (2) it is complex, and. Health Content Provider06/01/2025 AA, Inc. Accounting Standards Codification. Accounting Standards Codification—What You Get. Show All in One Page feature for viewing user-selected excerpts. Explore hot topics, common pitfalls, and more information related to why entities that have adopted ASC 842 should continually monitor, evaluate, and update their. Browsing by Topic, Searching, and Go To navigation. In US accounting practices, the Accounting Standards Codification (ASC) is the current single source of United States Generally Accepted Accounting Principles (GAAP). Cross Reference report and archive to locate and access legacy standards. Browsing by Topic, Searching, and Go To navigation. The financial crisis was a result of the bursting of the U housing bubble and collapse of the subprime mortgage market. nashville il side by side dealer Pending Content System for filtering pending content display based on user profile. Various Printing options, including printer-friendly utility for viewing source references. The FASB Accounting Standards Codification® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. Show All in One Page feature for viewing user-selected excerpts. Accounting Standards Codification—What You Get. Accounting Standards Codification. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended. Cross Reference report and archive to locate and access legacy standards. Browsing by Topic, Searching, and Go To navigation. Content copyrighted by Financial Accounting Foundation, or any third parties who have not provided specific permission, may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting. Show All in One Page feature for viewing user-selected excerpts. Various Printing options, including printer-friendly utility for viewing source references. Accounting Standards Codification—What You Get. This Statement applies under other accounting pronouncements that require or permit fair value measurements, the Board. Browsing by Topic, Searching, and Go To navigation. Pending Content System for filtering pending content display based on user profile. Pending Content System for filtering pending content display based on user profile. A guide to using the Accounting Standards Codification. The Codification organizes the thousands of U GAAP pronouncements into roughly 90 accounting topics and displays all topics using a consistent structure. Pending Content System for filtering pending content display based on user profile. Pending Content System for filtering pending content display based on user profile. Cross Reference report and archive to locate and access legacy standards. Nonauthoritiative guidance is not included in the Codification content itself.
Documents Open for Comment Agenda Requests Accounting Standards Codification—What You Get. Accounting Standards Codification—What You Get. Learn about the FASB Accounting Standards Codification®, the authoritative source of U GAAP for nongovernmental entities. The FASB Accounting Standards Codification ® Research System website includes specialized search tools to aid your research. Pending Content System for filtering pending content display based on user profile. Browsing by Topic, Searching, and Go To navigation. free dogs mn Cross Reference report and archive to locate and access legacy standards. Cross Reference report and archive to locate and access legacy standards. The Conceptual Framework is a body of interrelated objectives and fundamentals that provides the FASB with a useful tool as it sets standards. Browsing by Topic, Searching, and Go To navigation. ctpost obits Accounting Standards Updates Issued Technical Inquiry Service. Accounting Standards Codification (ASC) Topic 850, Related Party Disclosures, provides guidance on the disclosure of related party transactions in financial statements under Generally Accepted Accounting Principles (GAAP). Cross Reference report and archive to locate and access legacy standards. This Statement establishes standards of financial accounting and reporting for loss contingencies. amateur adult videos Show All in One Page feature for viewing user-selected excerpts. The FASB Accounting Standards Codification ® is the single official source of authoritative, nongovernmental U generally accepted accounting principles (GAAP). The FASB Accounting Standards Codification ® is the single official source of authoritative, nongovernmental U generally accepted accounting principles (GAAP). Cross Reference report and archive to locate and access legacy standards. Accounting Standards Update 2020-08—Codification Improvements to Subtopic 310-20, Receivables—Nonrefundable Fees and Other Costs. Browsing by Topic, Searching, and Go To navigation. Health Content Provider06/01/2025 AA, Inc.
The Financial Accounting Standards Board (FASB or Board) believes this results in a faithful representation of lessees' assets and liabilities and provides Accounting Standards Codification—What You Get. Browsing by Topic, Searching, and Go To navigation. We find that areas of U GAAP with more dispersed and voluminous guidance before the Codification experience a larger post-Codification reduction in restatements. The FASB Accounting Standards Codification® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. Browsing by Topic, Searching, and Go To navigation. Each ASU explains: How the FASB has changed US GAAP, including each specific amendment to the FASB Codification. Accounting Standards Codification. Pending Content System for filtering pending content display based on user profile. Accounting Standards Codification—What You Get. Browsing by Topic, Searching, and Go To navigation. In addition to General Principles (Topic 105), offering an explanation of Generally Accepted Accounting Principles (GAAP), the Seven financial accounting and reporting categories, which are numbered, are: 5 days ago · Norwalk, CT—July 12, 2024— The Financial Accounting Standards Board ( FASB) today issued a new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. ASC Codification Topic 325: Investments-Other. Browsing by Topic, Searching, and Go To navigation. It is maintained by the Financial Accounting Standards Board (FASB). Learn how to access, navigate, and use the Codification to enhance your accounting research and practice. About the FASB. craigslist camden south carolina Cross Reference report and archive to locate and access legacy standards. Pending Content System for filtering pending content display based on user profile. Show All in One Page feature for viewing user-selected excerpts. Accounting Standards Codification (ASC) 205-20, Presentation of Financial Statements — Discontinued Operations, provides guidance on the presentation and disclosure of discontinued operations, including criteria for determining when the presentation of discontinued operations is appropriate. The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC. Non-Authoritative Concept Statements Projects ACCOUNTING STANDARDS UPDATE 2020-11—FINANCIAL SERVICES—INSURANCE (TOPIC 944): EFFECTIVE DATE AND EARLY APPLICATION. These judgments are often required throughout the revenue standard's five-step process that an entity applies to determine when, and how much, revenue should be recognized. Show All in One Page feature for viewing user-selected excerpts. is accredited by URAC, for Health Content Provider (wwworg). The FASB Accounting Standards Codification® is the official source of authoritative US GAAP for public and private companies and not-for-profit organizations. For small businesses or individuals looking for a cost-effective solution, a free accounting spreadshe. By clicking on the ACCEPT button, you confirm that you have read and understand the FASB Website Terms and Conditions. * Required Field Your Name: * Your E-Mail:. Free access: Registered users receive free access to the HMTL and PDF files of the current year's consolidated Issued IFRS Accounting Standards and IFRIC Interpretations (Part A), the Conceptual Framework for Financial Reporting and IFRS Practice Statements, and available translations of Standards. Accounting Standards Codification—What You Get. In addition to keyword search, the Codification can narrow results by related terms and within specific Areas, Topics, and Subtopics. Citations to the new Codification are to the paragraph(s) level, following this format: ASC XXX=Topic, YY=Subtopic, ZZ=Section, PP=Paragraph. The FASB Accounting Standards Codification® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. ACCOUNTING STANDARDS UPDATE 2022-03—FAIR VALUE MEASUREMENT (TOPIC 820): FAIR VALUE MEASUREMENT OF EQUITY SECURITIES SUBJECT TO CONTRACTUAL SALE. idverify QuickBooks is a popular accounting software program used by millions of small businesses around the world. It involves recording financial transactions, organizing accounts, and generating financial statements Small business owners are always on the lookout for efficient and cost-effective solutions to manage their accounting needs. Pending Content System for filtering pending content display based on user profile. The FASB Accounting Standards Codification ® Research System website includes specialized search tools to aid your research. Glossary term display feature for quickly viewing definitions. Each ASU explains: How the FASB has changed US GAAP, including each specific amendment to the FASB Codification. We have updated our Privacy Policy. Browsing by Topic, Searching, and Go To navigation. Browsing by Topic, Searching, and Go To navigation. Accounting Standards Codification. Browsing by Topic, Searching, and Go To navigation. Browsing by Topic, Searching, and Go To navigation. Pending Content System for filtering pending content display based on user profile. Show All in One Page feature for viewing user-selected excerpts. Cross Reference report and archive to locate and access legacy standards. Browsing by Topic, Searching, and Go To navigation. Cross Reference report and archive to locate and access legacy standards. Browsing by Topic, Searching, and Go To navigation. Browsing by Topic, Searching, and Go To navigation. Cross Reference report and archive to locate and access legacy standards. Go to the GARS website. Pending Content System for filtering pending content display based on user profile. ASUs are not authoritative standards. ASC Codification Topic 350: Intangibles-Goodwill and Other.