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FASB Codification 2021

The FASB Accounting Standards Codification® (FASB Codification) is the single, authoritative source of U.S. Generally Accepted Accounting Principles (U.S. GAAP) for public and private companies, not-for-profits, and other nongovernmental organizations. The five-volume bound edition of the FASB Codification contains all the content of the online Codification as of October 31, 2021.

Each volume includes an alphabetical listing of codified Topics. Pending content is clearly identified with a shaded box and sidebar.

Volume 1 includes About the Codification, which provides information to aid in understanding the topical structure, content, style, and history of the FASB Codification. Volume 1 also includes:

  1. General Principles (Topic 105)
  2. Presentation (Topics 205 through 280)
  3. Assets (Topics 305 through 360)

Volume 2 includes:

  1. Liabilities (Topic 405 through 480)
  2. Equity (Topic 505)
  3. Revenue (Topics 605 through 610)
  4. Expenses (Topics 705 through 740)

Volume 3 includes:

  1. Broad Transactions Area (Topics 805 through 860)

Volume 4 includes:

  1. Industry Area (Topics 905 through 954)

Volume 5 includes:

  1. The remainder of the Industry Area (Topics 958 through 995)
  2. Master Glossary
  3. Topical Index, an alphabetical listing of all Topics referenced in the FASB Codification with their starting page numbers
Item: CODB21