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U.S. Securities and Exchange Commission (Home Page)

U.S. Securities and Exchange Commission: official Federal Agency website, including news, legal and other releases and reports, investor education material, and the EDGAR database of corporate disclosure reports
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U.S. Securities and Exchange Commission (Home Page)

FASB Accounting Standards Codification

The FASB Accounting Standards Codification simplifies user access to all authoritative U.S. generally accepted accounting principles (GAAP) by providing all the authoritative literature related to a particular Topic in one place. The term authoritative includes all level A–D GAAP that has been issued by a standard setter. The content in the Codification is organized by Topic, Subtopic, Section and Subsection. The Codification includes accounting standards issued by the Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Emerging Issues Task Force (EITF), Derivatives Implementation Group (DIG), Accounting Principles Board (APB), Accounting Research Bulletins (ARB), Accounting Interpretations (AIN), and the Securities and Exchange Commission (SEC). The FASB literature includes Statements (FAS), Interpretations (FIN), Technical Bulletins (FTB), Staff Positions (FSP), Staff Implementation Guides (Q&A). The EITF literature includes Abstra
http://asc.fasb.org

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