How do I find FASB Statement of Financial Accounting Concepts No. 6 in RIA Checkpoint?
Thank you for your question about locating FASB concept statements.
Begin in Checkpoint (RIA)
In the black menu bar at the top of the page, click on Table of Contents
In the search box enter: "Concepts Statement No.6" then check the box below for Accounting, Audit and Corporate Finance Library
In the results list, click on the first link- TIS Section 5290- Other Expenses (or wherever you see a highlighted "Concepts Statement No.6").
In the the document's text, click the blue highlighted link for FASB Concepts Statement No. 6. This will open in a new window.
In the new window, scroll through the Concept Statement to locate paragraphs 25-26.
You can also find Concepts Statements on the Financial Accounting Standards Board homepage.
At the top of the page click on Standards.
On the right of the page, beneath Concepts Statements, click on More.
Under Concepts Statement No. 6, click on As Issued, then select Accept for the website's terms and conditions to view the document.
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