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A "SEC Section" is included for topics that are affected by SEC regulations.
The FASB offers tutorials and help on the Codification.
CPA Jeff Sailor has two free tutorials on Youtube.com
Part 1 includes Codification structure and how to use it
Part 2 describes Codification research options
The FASB Accounting Standards Codification (ASC) reorganizes accounting literature.
In addition to General Principles (Topic 105), offering an explanation of Generally Accepted Accounting Principles (GAAP), the eight financial accounting and reporting areas are: