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Academic Advantage - FASB for Academics (FASAQ) provides universities with access to the official text of the FASB Codification and Related Materials. Note: FASB for Academics is available to universities as an add-on with a Checkpoint subscription.
By subscribing to FASB for Academics, you can go one step beyond our renowned accounting and financial reporting WG&L analysis and directly into FASB's Accounting Standards Codification™, and also access a complete library of prior statements, standards, and other supporting material.
The FASB Accounting Standards Codification™ (FASB ASC) is a complete reorganization of all of the separate GAAP standards into one topically structured body of authoritative guidance.
FASB ASC is the sole source of authoritative U.S. accounting and reporting standards for all nongovernmental entities, superseding all existing non-SEC accounting and reporting standards. The FASB ASC did not materially change any existing principles, but it will require financial professionals to familiarize themselves with the new organization and numbering system of the new codified standards.