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FASB Codification 2022

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, 2022. This is our commemorative edition for the FASB's 50th anniversary and will be our final printed version.

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 840)

Volume 4 includes:

  1. The remainder of the Broad Transactions Area (Topics 842 through 860)
  2. Industry Area (Topics 905 through 948)

Volume 5 includes:

  1. The remainder of the Industry Area (Topics 950 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: CODB22