Use this feature to cross reference between the original standards and the Codification. Insert information about a standard to identify the Codification Sections that contain the content.

Alternatively, insert information about the Codification to identify the standards that populated that portion of the Codification.
Note: The report only includes content contained in published Topics.

To open the FASB Cross Reference tool:

  1. From the Home page, select the Tools tab. 
  2. Click the FASB Cross Reference link to display the FASB Cross Reference page.

To work with the FASB Cross Reference tool:

  1. Complete any or all of the FASB Cross Reference fields.
  2. Click the Generate Report button to display your results.
  3. Select and click a row to display the selected FASB Cross Reference document.