About FASB Codification Pending Content System

The Pending Content System allows you to create one or more pending content profiles that filter the Standard Codification view to meet your research needs.

The Standard Codification view is the default view. With this view, every user sees the same content. Your entity may be a year away from implementing an Accounting Standards Update (ASU). Although you might prefer to see only the paragraphs that currently affect your entity, the pending content paragraphs are still displayed, which might make it cumbersome for you to review a section.

With an enabled Pending Content Profile, standards that are effective for your profile are integrated (i.e the pending content replaces the current text). Also, standards that are not effective for your profile are not integrated (i.e the current text is not changed and pending content is hidden from your view).

After the Pending Content Profile is set up, you can also choose to toggle between this profile and the Standard Codification view if need be.

Even after one or more Pending Content Profile(s) is/are set up, the default when you log into Checkpoint is set to Standard Codification view. A saved profile can be quickly enabled from any Codification section.

Download a printable version of the FASB Codification Pending Content help.