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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."
On July 1, 2009, the FASB announced the launch of its Accounting Standards Codification, [38] [39] [40] an online research system representing the single source of authoritative nongovernmental U.S. GAAP, available from the FASB in multiple views; Professional view, Academic view, and Basic view.
This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...
In 2009, the Codification superseded the FASB's Statements of Financial Accounting Standards. 168 standards had been issued before the Codification.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.
The Federal Accounting Standards Advisory Board (FASAB) is a United States federal advisory committee whose mission is to improve federal financial reporting through issuing federal financial accounting standards and providing guidance after considering the needs of external and internal users of federal financial information. [3]
Codification of Auditing Standards and Procedures full-text: November 1972 2: Reports on Audited Financial Statements full-text: October 1974 3: The Effects of EDP on the Auditor's Study and Evaluation of Internal Control full-text: December 1974 4: Quality Control Considerations for a Firm of Independent Auditors full-text: December 1974 5
Accounting Standards Codification, the collection of US Generally Accepted Accounting Principles produced by the Financial Accounting Standards Board; NATO Codification System, the official program under which equipment components and parts of the military supply systems are uniformly named, described and classified
Accounting for Taxpayer-Assessed Tax Revenues in Governmental Funds: Dec. 1993: Superseded by GASBS 33; 23. Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary Activities: Dec. 1993: Amended; Partially superseded; 24. Accounting and Financial Reporting for Certain Grants and Other Financial Assistance: June 1994 ...