Accounting Standards Codification® Notice to Constituents (v 4.6)
About the Codification

FASB Accounting Standards Codification® Notice to Constituents (v 4.6)
About the Codification
Notice to Constituent version numbers - The Notice to Constituents contains a version number indicating the degree of change within a particular version. Versions ending with ".0" represent substantive changes to the text, whereas versions ending with a number other than zero represent editorial or clerical corrections.

Page FASB Accounting Standards Codification ................................................................................... 4 Codification Goals .......................................................................................................................... 5 Codification Research System ........................................................................................................ 6 Content Matters............................................................................................................................... 7 Population of codified standards as of July 1, 2009 ................................................................... 7 Standards issued by standard setters other than the SEC ........................................................ 7 Standards issued by the SEC................................................................................................... 8 Essential and nonessential content .............................................................................................. 9 Cross-referencing between standards and the Codification ........................................................ 9 Grandfathered content excluded from the Codification as of July 1, 2009 .............................. 10 General