Authority and currency
About this authority
- Publisher
- Financial Accounting Foundation
- Standing
- Primary authority
- Version
- 5.11
- Relevant parts
- Authoritative release as of July 1, 2009; scope and excluded content
- Currency
- current · checked Sep 6, 2026
Use this Financial Accounting Standards Board (FASB) guide to read a Codification citation and locate different kinds of accounting guidance. Its tables explain Topics, Subtopics, Sections, and paragraphs. They help you navigate; they do not answer a company's accounting question without the applicable paragraph and facts.
The guide distinguishes the Codification's July 1, 2009 release from its effective date for periods ending after September 15, 2009. The Codification reorganized existing guidance rather than creating every accounting rule anew. It does not include governmental accounting standards. Use the current Codification to establish which requirements apply to the reporting period.