MACC 531: Applied Research for Financial Accountants and Auditors: Home

1. Area
2. Topic
3. Subtopic
4. Section
5. Subsection
6. Paragraph

Example of Codification Reference or Citation:

Topic (XXX) – Subtopic (YY) – Section (ZZ) – Subsection (if applicable) - Paragraph

Reference: FASB ASC 410-20-55-1

• 410: Asset Retirement and Environmental Obligations Topic
  • 20: Asset Retirement Obligations Subtopic
    • 55:  Implementation Guidance and Illustrations Section 
      • 1: Paragraph 1 of Determination of whether a legal obligation exists