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Unformatted text preview: ’s Academic Accounting Access initiative.
Your user account is identified by your email address, which serves as your username
when logging into the System. You will also be asked to choose a password for your account.
Once you have established your user account, you must enter your username and
password at the System’s login page in order to use the System, as shown in the following
screen image. To Log In to the System: Using a web browser (for example, Microsoft Internet Explorer), go to
http://asc.fasb.org. Click the ―Login‖ link in the upper right-hand corner of the page. Enter your username and password (passwords are case-sensitive), then click the
SUBMIT button. Lesson 1: Getting Started with the Codification 3 Try It Now
Go ahead and
log in to the
and password. Verify that your web browser is displaying the home page of the System, as
shown in the following screen image. Lesson 1: Getting Started with the Codification 4 FINDING RELEVANT ACCOUNTING GUIDANCE BY
A simple and direct way to find the provisions of U.S. GAAP related to a particular
aspect of financial accounting is to systematically browse the Codification content. To do so
effectively and efficiently, you will need to know how the Codification content is organized
and how to navigate through the content in the System. How the Codification Content is Organized
The Codification content is organized by subject matter in a hierarchy. Large
collections of accounting guidance at higher levels of the hierarchy are successively
subdivided into smaller collections at each lower level.
The Codification’s hierarchy can be visualized as an ―outline‖ structure, as the four
highest levels are shown here:
In this hierarchical structure, Areas represent large collections of accounting
guidance. Topics, Subtopics, and Sections represent increasingly smaller collections of
guidance within Areas.
Each of the Codification’s nine Areas is identified by a title. Each Topic, Subtopic,
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This note was uploaded on 03/27/2014 for the course ECON 12586 taught by Professor Yorambarzel during the Fall '09 term at University of Washington.
- Fall '09