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

This guide provides links to library and web resources for Sarah Lyon's accounting class.

Financial Accounting Standards Board (FASB)

Hierarchy of ASC

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

Example of Codification Reference or Citation:

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

FASB Topics

Topics Number
General Principles 105-199
Presentation 205-299
Assets 305-399
Liabilities 405-499
Equity 505-599
Revenues 605-699
Expenses 705-699
Broad Transactions 805-899
Industry 905-999

Business Librarian

Profile Photo
Jennifer Bidwell
she, her, hers
Knauss School of Business
Olin Hall 128
Subjects: Business