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The FASB Accounting Standards Codification website includes many new functions and features to help you find information quickly and effectively. The FASB created a tutorial that includes audio and animated screens to demonstrate specific features and functions of the Codification website. (Adobe Flash player required).

To learn more about a specific function or feature of the FASB Accounting Standards Codificationâ ¢ website, click any of the help pages below. The pages describe the function or feature and in many cases provide a brief tutorial.

Following the FASB Board's approval of the Codification as the single source of non-SEC authoritative accounting and reporting standards, the FASB will no longer consider new standards as authoritative in their own right. Instead, the new standards will serve only to update the Codification and provide the basis for conclusions for the standard.

The Codification does not replace or affect requirements or guidance issued by the SEC or its staff for public companies in their filings with the SEC. In addition, as has been a long-standing SEC policy, SEC staff guidance does not constitute rules or interpretations of the SEC, nor does such guidance bear official Commission approval.

Source: www.deloitte.com

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