Accounting and Auditing Research and Databases: Practitioner's Desk Reference

Codification Access

Access the Codification from the FASB website (www.fasb.org) as shown in Exhibit 2-8 or go directly to www.asc.fasb.org as shown in Exhibit 2-9. From left to right and top to bottom, the user will see three available subscriptions, a login option, an ordering option, and an academic user option.

1. Professional view. The professional view provides full access to the Codification for a fee. The user can browse by topic, keyword search, advanced search, or glossary. Additionally, the user can proceed directly to a code section, join content, cross-reference from archived standards, print with or without references, and access archived/legacy standards. Each of these functions is discussed later in the chapter.

2. Academic view. The academic subscription provides faculty and students access to the professional view of the Codification at a reduced rate through the American Accounting Association.

3. Basic view. The basic view is free to users who register with a valid email address. It has limited functionality. The user can browse by topic, locate legacy (archived) standards, and utilize basic print functions.

4. Login. This area allows registered users to log in.

5. Order professional or basic view. Clicking on this box will provide registration options for two types of subscriptions, basic and professional. Once subscribed, the user will click on “Login” to access the Codification.

6. Academic user. This area provides academic users access to the Codification. ...