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The three primary goals of the codification are "simplify user access by codifying all authoritative U.S. GAAP in one spot, ensure that the codification content accurately represented authoritative U.S. GAAP as of July 1, 2009, and to create a codification research system that is up-to-date for the released results of standard-setting activity."
See also ASC section 958 (Not-for-Profit Entities) 38-21: 2010: Not-for-profit entities, with conforming changes as of March 1, 2010 full-text: See also ASC section 958 (Not-for-Profit Entities) 38-22: 2011: Not-for-profit entities, with conforming changes as of March 1, 2011: See also ASC section 958 (Not-for-Profit Entities) 38-23: 2012
In 2009, the Codification superseded the FASB's Statements of Financial Accounting Standards. 168 standards had been issued before the Codification. Concepts Statements, first issued in 1978. They are part of the FASB's conceptual framework project and set forth fundamental objectives and concepts that the FASB use in developing future standards.
Consolidated Service Invoice/Statement 812 Credit/Debit Adjustment 813 Electronic Filing of Tax Return Data 814 General Request, Response or Confirmation 819 Joint Interest Billing and Operating Expense Statement 820 Payment Order/Remittance Advice 821 Financial Information Reporting 822 Account Analysis 823 Lockbox 824 Application Advice 826
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Macy's said Wednesday that it has tightened internal financial accounting measures after completing a probe of a rogue employee who hid $151 million in delivery expenses over a span of nearly ...
Vanderbilt quarterback Diego Pavia was granted a major legal win on Wednesday when a judge granted him an injunction allowing him to play the 2025 season.. Pavia filed a lawsuit against the NCAA ...
Under the revenue recognition principle, when a company received an advance payment, it is not recognized as revenue but as liabilities in the form of deferred income (which requires the company to perform certain obligations), until the following conditions are met: