# ASC Reader

> A readable, searchable study and research edition of the FASB Accounting Standards Codification (Basic View).

Every exported record carries provenance: source retrieval timestamps, a SHA-256 record version, and a SHA-256 archive snapshot version. Paragraph timestamps are inherited from their source section page; aggregate records report a retrieval range. effective_as_of is null because retrieval does not establish legal effective status.

Source paragraphs are separate from machine-generated summaries, enrichment, and tags. Verify current requirements, effective dates, and pending amendments against the official FASB source. This site does not establish that a provision is currently effective.

No login or JavaScript is needed to read standards or fetch the static indexes. Browser keyword search uses JavaScript; there is no server-side search API. Fetch the navigation index once, match labels or citations locally, and follow its URLs. All paths in JSON and source HTML resolve against this site's origin.

Citations use Topic-Subtopic-Section-Paragraph. ASC 606-10-25-1 is at https://asc.understandingaccounting.org/asc/606/10/#606-10-25-1. Section anchors are supplied by the navigation index; do not guess them. Each topic and subtopic offers index.json and index.md at its HTML directory URL. Topic downloads include all subtopics and source paragraphs. Section downloads use the section number as a filename within the subtopic directory (for example /asc/606/10/25.json and /asc/606/10/25.md). Markdown preserves tables and amendment markup as HTML and uses absolute source links. Paragraph html is complete source markup, including tables, links, and image references; snippet is abbreviated. Preserve pending flags and distinguish SEC sections (is_sec) from other sections. Cite the canonical HTML paragraph URL.

## Navigation and retrieval

- [Agent access guide](https://asc.understandingaccounting.org/agents/): JSON schema, citation lookup, and reading workflow.
- [Complete subtopic directory](https://asc.understandingaccounting.org/agents/index.md): Topic-grouped HTML and JSON links generated from the site data.
- [Navigation index](https://asc.understandingaccounting.org/nav-index.json): Entries use t (kind), n (citation or number), l (label), u (relative URL), and optional x (context). Includes topics, subtopics, sections, headings, terms, and concepts; not individual paragraphs or full-text search.
- [Topic hierarchy](https://asc.understandingaccounting.org/nav.json): Areas, topics, and subtopics.
- [Browse standards](https://asc.understandingaccounting.org/asc/): HTML navigation through all topics.
- [Glossary](https://asc.understandingaccounting.org/glossary/): Defined terms grouped by letter.

- [Source provenance](https://asc.understandingaccounting.org/provenance.json): Original archive identity, source-page hashes, and recorded retrieval timestamps.

## Optional

- [Updates](https://asc.understandingaccounting.org/updates/): Updates and proposals represented in this edition; inclusion does not establish effective status.
- [About](https://asc.understandingaccounting.org/about/): Source and study-aid context.
- [Sitemap](https://asc.understandingaccounting.org/sitemap-index.xml): Generated index of HTML sitemaps.
- [Official FASB source](https://asc.fasb.org/): Verify authoritative requirements here.