FASB issued an Accounting Standards Update (ASU) that incorporates 14 SEC disclosure requirements into the FASB Accounting Standards Codification, a set of amendments covering a variety of topics that ...

Accounting research has changed dramatically, shifting CPAs to an online tool for searching and referencing U.S. GAAP. On July 1, the FASB Accounting Standards Codification (ASC) became the single ...

The Financial Accounting Foundation has released an updated print edition of the Financial Accounting Standards Board’s FASB Accounting Standards Codification, the authoritative source of U.S. GAAP ...

The Financial Accounting Standards Board began testing a codification of U.S. generally accepted accounting principles that reorganizes thousands of U.S. GAAP pronouncements to make them easier to ...

The Financial Accounting Standards Board, FASB, is a private, independent organization that since 1973 has been given the authority by the U.S. Securities and Exchange Commission, or SEC, to establish ...

The horizontal dimension is precisely codification: collecting (stuff), and personalization, i.e. connecting (people). Their points are pretty straightforward and relatively unexceptionable to this ...

To understand positive law codification, it helps to know something about the U.S. Code. The Code was adopted in 1926 for the purpose of arranging the general and permanent federal statutes by subject ...