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Accounting Standards Codification
A browsable, searchable library of every FASB Topic, Subtopic, Section, and Paragraph — so you never have to leave Finrep to look up a standard.
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UpdateApril 3, 2026
Maintenance Update 2026-03
What is the Codification?
The Financial Accounting Standards Board (FASB) Accounting Standards Codification® is the single source of authoritative nongovernmental U.S. generally accepted accounting principles (US GAAP). It is effective for interim and annual periods ending after September 15, 2009. All other accounting literature not included in the Codification is nonauthoritative.
See Codification Topic , for additional details.
How to Use It
- 01Pick a category in the sidebar to drill down by Topic → Subtopic → Section.
- 02Type a code (e.g. 740-10-25-1) and press Go to to jump.
- 03Use the Search button in the sidebar to keyword-search across the Codification.
- 04Use Cite in filing to drop a paragraph into your active filing.
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What's New
View all updates →- ASUApril 23, 2026Accounting Standards Update 2026-01 — Equity (Topic 505): Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock
- UpdateApril 3, 2026Maintenance Update 2026-03
- UpdateFebruary 27, 2026Maintenance Update 2026-02
- ASUJanuary 12, 2026Accounting Standards Update 2026-00 — Codification Improvements