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The Codification research system website is an advanced application that allows constituents to view Codification content, perform research, and submit feedback. The Codification research system allows end users to view content in many different ways—browsing by Topic, joining related content, and searching among them.
The term authoritative includes all level AD GAAP that has been issued by a standard setter. The content in the Codification is organized by .
On June 30, the FASB released FASB Statement No. , The FASB Accounting Standards Codification TM and the Hierarchy of Generally Accepted Accounting Principles, that created Codification Topic , Generally Accepted Accounting Principles, and established that the Codification is effective for interim and annual periods ending . About the GASB Governmental Accounting Research System™ Online. The American Accounting Association offers FASB Codification subscribers an online platform for the Governmental Accounting Research System™ (GARS Online) made available by the FAF. GARS Online provides efficient, effective, and easy access to all U.S.
To prepare constituents for the change, the FASB provided a number of tools and training resources.  The Codification did not change GAAP, but it introduced a new structure, organized in an easily accessible, user-friendly online research system. FASB Codification System is a database and research system developed by the Financial Accounting Standards Board that pulls together many of the authoritative resources about accounting standards into a single, searchable system.