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Week 1, Discussion Question 1 What is the FASB Codification System? What is the purpose of the FASB Codification System? How can it be used to make better accounting decisions? The FASB codification system is a single source of authoritative, nongovernmental accounting standards in accordance with GAAP to be applied to all interim and annual periods that end after September 15, 2009. The system was set up to restructure all US GAAP standards by topic into a single authoritative codification. It also modified the standard setting process with an emphasis on updating the codification. The codifi ...
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