Answered By: Katie Leahy
Last Updated: Mar 07, 2023     Views: 99

Bentley students, faculty and staff can access the FASB Accounting Standards Codification in two databases available on our Databases A-Z page:

Accounting Research Manager provides FASB, GASB, SABs, and other accounting and auditing standards, as well as interpretations and examples written by experts for accounting, SEC, auditing, and government. The database is searchable by keyword, topic, and FASB Codification Number. Simultaneous access is limited to six users.

Off-campus access is available by using your full Bentley e-mail address and network password.

The FASB Accounting Standards Codification is the single source of authoritative non-governmental U.S. generally accepted accounting principles (US GAAP). The Codification is effective for interim and annual periods ending after September 15, 2009. All previous level (a)-(d) US GAAP standards issued by a standard setter are superseded. It includes a cross-referencing tool, directing you to the relevant section of the Codification when you have a document number or an older accounting reference. Access limited to current Bentley students, faculty, and staff. Contact the Reference Desk or your Accounting professor for login information.