Just in case you had been wondering in your idle time how many pages long the Accounting Standards Codification would be in print form, I have the answer.
How thick is that if you stacked the five volumes on top of one another?
I’m working on a writing project for which it will be convenient to have a hard copy of the ASC, so I ordered a copy. Yipee! It arrived yesterday!
In case it seems like the volume of rules is growing faster than you can keep track, here is a seven-year comparison, looking at the physical size and volume count of the 2017 and 2010 editions:
I jotted down the last page number in each of the sections and have them listed below. Also brought into the discussion the page count from the 2010 edition. Since I put the info into a spreadsheet (of course!), took just a moment to calculate the seven-year change:
The tally does not include title pages, other front matter, blank pages between sections, or extra pages at end of each volume.
You aren’t just imagining that the volume of GAAP is exploding. One big reason for the increased page count (apart from the gazillion page Rev Rec ASU) is the ASC currently contains the pre-implementation and post-implementation rules for all the changes on the horizon.
So, yeah, I added up the page count in the hard copy of GAAP then blogged about it. Yeah, I’m weird. Pray for me as you feel led.
My previous page count of the ASC, IFRS-SME, SAS, and SSARS bodies of literature can be found here.