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ACCT 575 Leadership & Professional Skills for Accountants: Accounting Research

Accounting Research Databases

Databases for Accounting Research:

FASB Accounting Standards Codification

A detailed explanation of the Accounting Standards Codification from the American Institute of CPA's is available by clicking on the link. Below is a PDF that summarizes many of the practical consideration and professional obligations of CPA's in a post-codification environment.

ASC in Print

There are two copies of the ASC in print. One is on 2-hour reserve behind the circulation the other is behind the reference desk. You can ask for it in either place by call number. Click the link to get the call number.

Citing the FASB ASC

ASC cites are simple. They follow the format below and typically look like this:

ASC 310-10-15-2

i. Topics —  ASC 310 to access the Receivables Topic
ii. Subtopics —  ASC 310-10 to access the Overall Subtopic of Topic 310
iii. Sections — ASC 310-10-15 to access the Scope Section of Subtopic 310-10
iv. Paragraph —  ASC 310-10-15-2 to access paragraph 2 of Section 310-10-15

For more information on citing FASB ASC, check out the second tab of this guide. Pay attention to the box entitled Citing the FASB ASC and the downloadable ASC Cheat Sheet.

Accounting Coach

Need a refresher on basic or intermediate accounting concepts?

Try the Accounting Coach, a free website that gives great summaries to virtually all major accounting topics.

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