FASB Codification - Cross Reference

Use the Cross Reference tool to find the portion of the Codification that contains a standard, or to identify the standards that make up a portion of the Codification. To access FASB Codification - Cross Reference:

  1. Click the Tools tab. 
  2.  
    Note: The FASB Codification - Cross Reference tool can also be accessed from the Accounting, Audit & Corporate Finance Practice area in the Research tab by clicking the FASB Cross Reference link under the Go to section on the left menu.
  1. Select FASB Codification in the left menu and then click Cross Reference.

fasb_cross1.png

  1. To determine where an original standard (or portion of a standard) is located within the Codification, follow these steps:
  2. Select the Type drop down menu to find the Standard Type and choose the desired selection.  For example, select FAS if you are looking for a FASB Statement.

  3. Select the Standard Number using the Number drop-down menu.  For example, if you are looking for FASB Statement No. 109, and you chose FAS in Step 3a, a list of all FASB Statements will be displayed under Standard Number (in the drop down box). You can then select 109 from the list.

  4. Click Submit, and you will get a report that shows you all the locations in the Codification where that standard has been codified.

  5. If you want to narrow your results, enter a specific paragraph of a standard into the text box before selecting Submit.  Your results will be limited to show only those places where the entered paragraph has been codified.  For example, if you want to find where paragraph 16 of FASB Statement No. 109 was codified, and you chose FAS in Step 3a, and 109 in Step 3b, enter 16 under Standard Paragraph and then select Submit.

  1. To identify the standards that make up a portion of the Codification, you can follow these steps:
  2. Enter the Topic number of the Codification in the text box provided.

  3. To further narrow your results, you may enter a subtopic and/or section number of the Codification. For example, to find the standards underlying 740-10-25 enter 740 under Topic, 10 under Subtopic, and 25 under Section.

  4. Select Submit and a report displays showing the standards underlying that Codification section.

  5. If you enter a section number, you can also specify a paragraph number to narrow your results even further.  For example, to find the standard underlying paragraph 25-13 in 740-10-25, enter 740 under Topic, 10 under Subtopic, 25 under Section and 13 under Paragraph.

  6. Select Submit and you will get a report that shows you the standards underlying that Codification paragraph.

    1. The Cross Reference chart will display showing the Standard Type information (Type, Standard Number, Paragraph) and the corresponding Codification Topic information (Topic, Subtopic, Section, and Para). You can sort the chart by either the Standard Type or Topic and access a paragraph by clicking the paragraph number hyperlink for either the Standard or Topic.

    fasb_cross2.gif

    1. The selected document will open in a document window with the selected paragraph visible.

    Standard:

    fasb_cross_ref1.png

    Codification:

    fasb_cross_ref2.png

    Note: The green highlighted text indicates the Standard text.

     

    Related Topics:

     

    © 2011 Thomson Reuters/RIA. All rights reserved.