Use FASB Codification Cross Reference in Checkpoint

Use Cross Reference to find the portion of FASB Codification that contains a standard, or to identify the standards that make up a portion of the codification.
  1. Open
    Tools
    .
  2. Select
    FASB Codification
    .
  3. Choose
    Cross Reference
    .
  4. Search by Standard, by Codification, or by both. Enter the applicable field information, then select
    Submit
    .
    Results are listed in a chart with each standard number codification topic, broken down to the paragraph level. You can select to open by a paragraph number or FASB codification paragraph number to see the document where each standard comes from.