FASB Accounting Standards Codification

The FASB Accounting Standards Codification (ASC) is the single source of authoritative nongovernmental U.S. GAAP. Organized into Topics, Subtopics, Sections, and Paragraphs, the ASC provides the complete set of accounting guidance for US GAAP. The ASC online provides search, navigation, and research tools for accounting practitioners.

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name: FASB Accounting Standards Codification
description: The FASB Accounting Standards Codification (ASC) is the single source of authoritative nongovernmental
  U.S. GAAP. Organized into Topics, Subtopics, Sections, and Paragraphs, the ASC provides the complete
  set of accounting guidance for US GAAP. The ASC online provides search, navigation, and research tools
  for accounting practitioners.
humanURL: https://asc.fasb.org/
baseURL: https://asc.fasb.org/
tags:
- GAAP
- FASB
- Codification
- US Accounting
properties:
- type: Documentation
  url: https://asc.fasb.org/
- type: Documentation
  url: https://www.fasb.org/standards/accounting-standard-updates
  title: Accounting Standards Updates