Authority and currency
About this authority
- Publisher
- Financial Accounting Foundation
- Standing
- Primary authority
- Version
- Access orientation checked September 6, 2026
- Relevant parts
- Codification research system; FAF 2023 annual report for the end of subscription fees
- Currency
- current · checked Sep 6, 2026
Open the Financial Accounting Standards Board's Accounting Standards Codification through the link above. The Financial Accounting Foundation ended subscription fees in 2023 and made the enhanced research features freely available, as documented in its 2023 annual report. Older descriptions of paid Professional View and free Basic View do not describe that change.
Use the current interface and follow its access terms. Record the exact paragraph address and effective-period information for your accounting research. Access to the system does not establish that the first search result applies.