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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In 2009, the Codification superseded the FASB's Statements of Financial Accounting Standards. 168 standards had been issued before the Codification.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.
HRAs, QSEHRAs, and ICHRAS. Understanding the differences in eligible expenses between HRAs, QSEHRAs, and ICHRAs can help businesses determine which type of plan best fits their needs.
The U.S. Commerce Department on Thursday finalized an award to SK Hynix of up to $458 million in government grants to help fund an advanced chip packaging plant and research and development ...
Cracker Barrel has apologized after its Waldorf, Maryland, restaurant refused to serve a group of students with special needs last week.. The Lebanon, Tennessee-based restaurant chain said that ...
Illustrative auditor's reports on financial statements of employee benefit plans comporting with statement on auditing standards no. 58, reports on audited financial statements, December 15, 1988 full-text: 1988 December 15 89-1
“We are excited to extend our 10-year partnership with Warner Bros. Discovery, keeping ‘Sesame Street’s’ iconic library available on Max through 2027,” a spokesperson for Sesame Workshop ...