In 2009, FASB’s Accounting Standards Codification will affect the day-to-day work of nearly every CPA who practices, teaches or researches accounting in accordance with U.S. GAAP. By July 2009, FASB ...
On my first visit to Washington, D.C., I almost missed the Jefferson Memorial because there were so many other memorials to look at. The same can be said of Financial Accounting Standards Board ...
The Financial Accounting Foundation has published a learning guide for the FASB Accounting Standards Codification system to help accountants learn their way around the relatively recent system for ...
The SEC staff published Staff Accounting Bulletin (SAB) no. 109, Written Loan Commitments Recorded at Fair Value Through Earnings. The SAB provides the staff’s views on the accounting for written loan ...
The horizontal dimension is precisely codification: collecting (stuff), and personalization, i.e. connecting (people). Their points are pretty straightforward and relatively unexceptionable to this ...