The new four-volume bound edition of the FASB Codification contains all of the content of the online Codification as of October 31, 2011.
The annual bound edition of the Codification is intended to be used as a reference tool in conjunction with the always-current online Codification available at https://asc.fasb.org.
The FASB Accounting Standards Codification® reorganises the thousands of US GAAP pronouncements, excluding governmental accounting standards, into roughly 90 accounting Topics, and displays all Topics using a consistent structure. It also includes relevant SEC guidance that follows the same topical structure in separate sections in the Codification.
The Codification is indexed by the following volumes:
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Volume 1 includes the Notice to Constituents, which provides information to aid in understanding the topical structure, content, style, and history of the FASB Codification. Volume 1 also contains standards relating to General Principles (Topic 105), Presentation (Topics 205 through 280), Assets (Topics 305 through 360), Liabilities (Topics 405 through 480), and Equity (Topic 505).
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Volume 2 includes standards relating to Revenue (Topic 605), Expenses (Topics 705 through 740), and the beginning of the Broad Transactions Area (Topics 805 through 815).
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Volume 3 includes standards relating to the remainder of the Broad Transactions Area (Topics 820 through 860) and the beginning of the Industry Area (Topics 905 through 944).
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Volume 4 includes standards relating to the remainder of the Industry Area (Topics 946 through 995), the Master Glossary, and the Topical Index.
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