FASB Codification Bound Edition

New Updated Four-Volume Edition
The FASB Accounting Standards Codification® (FASB Codification) is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. The new four-volume bound edition of the FASB Codification is issued as of October 31, 2013.

New This Year:

In order to make locating Topics easier for the users, an alphabetical listing of all the Topics referenced in the Codification, with their related starting page numbers, is included at the start of each volume.

Useful Features:

  • Pending Text clearly identified with a shaded box and sidebar

  • Topical Index appears at the end of Volume 4 with information about using this research feature.

Volume 1 includes the Notice to Constituents which provides information to aid in understanding the topical structure, content, style, and history of the FASB Codification and also contains the following Areas:
  1. General Principles (Topic 105)
  2. Presentation (Topics 205 through 280)
  3. Assets (Topics 305 through 360)
  4. Liabilities (Topics 405 through 480)
  5. Equity (Topic 505).
Volume 2 includes:
  1. Revenue (Topic 605)
  2. Expenses (Topics 705 through 740)
  3. Beginning of the Broad Transactions Area (Topics 805 through 815).
Volume 3 includes:
  1. Remainder of the Broad Transactions Area (Topics 820 through 860)
  2. Beginning of the Industry Area (Topics 905 through 944).
Volume 4 includes:
  1. Remainder of the Industry Area (Topics 946 through 995)
  2. Master Glossary
  3. Topical Index.


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