Agent access

Start with llms.txt for a short site guide or the complete subtopic directory for links to every subtopic. These resources work with ordinary HTTP requests and require no JavaScript or login.

Find a citation or subject

Use the navigation index to match numbers and labels locally. Each entry has t (kind), n (number or citation), l (label), u (relative URL), and optional x (context). It covers topics, subtopics, sections, headings, glossary terms, and concepts. It does not contain individual paragraphs or full text. The topic hierarchy provides area, topic, and subtopic relationships.

For a paragraph citation such as ASC 606-10-25-1, read /asc/606/10/#606-10-25-1. Obtain section anchors from the index. Browser keyword search uses JavaScript; there is no server-side search endpoint.

Download topics, subtopics, and sections

Every topic and subtopic offers index.json and index.md downloads. A topic download includes all its subtopics and source paragraphs. For example, download Topic 606 JSON or Topic 606 Markdown. Section downloads use the section number: 606-10-25 JSON or 606-10-25 Markdown. Each section heading has download links.

Topic JSON contains complete subtopic objects in subtopics. Section JSON includes topic and subtopic context plus a section object. Markdown includes source citations, pending flags, SEC labels, and absolute links. Tables and amendment or mathematical markup remain HTML to preserve their structure.

Source dates and versions

Every exported record includes provenance: downloaded_from and last_downloaded_at in UTC, a SHA-256 record_version, and an archive SHA-256 snapshot_version. Paragraph dates come from their source section page. Topics and subtopics report the retrieval range of their source pages. The source manifest records the original archive, source keys, response hashes, and retrieval timestamps.

The archive was retrieved September 9–10, 2026 (UTC). These dates describe source retrieval, not the accounting requirements' effective dates. effective_as_of is explicitly null until independently established. Builds do not advance these source dates. Record hashes identify this site's record content, not an official FASB edition number. Export schema version 2 adds provenance to nested records.

Retrieve source content

Append index.json to a subtopic URL, for example /asc/606/10/index.json. Exports include schema_version, canonical_url, source context, and the same subtopic data used by the reader.

Read sections[].groups[].paragraphs[]. Each paragraph carries citation, html, an abbreviated snippet, and a pending flag. Use the full HTML for source content; it preserves tables, cross-references, and figure links. Resolve relative links against this site's origin. Read surrounding paragraphs and referenced provisions before interpreting an isolated paragraph.

Sections identify SEC content with is_sec. Summaries, enrichment, and tags are machine-generated study aids. Preserve that distinction and pending-change flags. Cite the canonical HTML URL with the paragraph citation as its fragment. Check current requirements and effective dates at FASB.