FASB Academic Accounting AccessClick here for faculty and student access to the Professional view of online FASB Codification. HCU has registered access to this information. Students should get the username and password from their accounting professors.
On July 1, 2009, the Financial Accounting Standards Board (FASB) instituted a major change in the way accounting standards are organized. On that date, the FASB Accounting Standards Codification™ (FASB Codification) became the single official source of authoritative, nongovernmental U.S. generally accepted accounting principles (U.S. GAAP). Now, only one level of authoritative U.S. GAAP exists, other than guidance issued by the Securities and Exchange Commission (SEC). All other literature will be non-authoritative.
