Abstract This paper presents a prototype system to support the temporal reconstruction of financial accounting standards (FASs). The FASs have been subject to rapid expansion, increased complexity and frequent changes (amendments), which in combination make it difficult to determine the accurate rendering of FASs at specific points in time. The prototype allows a user to specify an FAS (e.g., SFAS 35) along with a date. In return, the system presents the user with an FAS that has been reconstructed to incorporate all amendments subsequent to the issuance of the original FAS, but as of the user specified date. The prototype, in effect, permits the dynamic and continuing codification of a particular FAS. Accounting principles must be applied to specific accounting problems that exist at specific points in time. This prototype enables the user to quickly determine the complete status of an FAS as of a user determined date.