Financial Accounting Foundation
and American Accounting Association
to Provide FASB Codification to Accounting Faculty and Students

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Frequently Asked Questions

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.

As part of its educational mission, the Financial Accounting Foundation (FAF), the oversight and administrative body of the FASB, in a joint initiative with the American Accounting Association (AAA), is providing faculty and students in accounting programs at post-secondary academic institutions with the Professional View of the online FASB Codification.

Accounting Program Access: At no cost to individual faculty or students
The Professional View of the FASB Codification will be available to faculty and students, via the Academic Accounting Access Program. To participate in this program, accounting departments at post-secondary academic institutions must register with the AAA and pay a small administrative fee (There is no cost to individual faculty or students). Academic Accounting Access will provide advanced search functions with special utilities to assist in the navigation of content, representing the fully functional view of the Codification that will be used by auditors, financial analysts, investors, and preparers of financial statements. In addition to newly developed functionality, all of the features that have been available with the verification version currently at http://asc.fasb.org, are included with the Professional View.

AAA Academic Accounting Access
The AAA will provide direct services to accounting departments through its Academic Accounting Access program; issuing authentication credentials for faculty and students through Registered Accounting Programs, at a low annual institutional fee of $150.

This Academic Access program is available to accounting programs worldwide. This program is NOT available for academic library subscriptions.

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Enroll for Academic Accounting Access as a Registered Accounting Program