GaapAccountingStandard

A US GAAP accounting standard entry from the FASB Accounting Standards Codification, representing a topic, subtopic, or accounting standards update.

Accounting StandardsFinanceGAAPIFRSXBRLFinancial ReportingSECFASB

Name	Type	Description
id	string	FASB ASC topic or ASU identifier
title	string	Title of the accounting standard or update
topic	string	FASB ASC topic number
topicName	string	Name of the ASC topic area
issuedDate	string	Date the standard or update was issued
effectiveDate	string	Mandatory effective date for public business entities
summary	string	Brief description of the standard's purpose and key requirements
applicability	string	Entities to which the standard applies
url	string	URL to the standard in the FASB ASC or on fasb.org
relatedTopics	array	Other ASC topic numbers related to this standard