ACC 497 Week 1, Individual Assignment - FASB Codification System Orientation Paper

May 1st, 2015
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ACC 497 Week 1, Individual Assignment - FASB Codification System Orientation Paper

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FASB Codification SystemThe Financial Accounting Standards Board (FASB) created a database and research system. The codification has given the FASB all accounting standards in one area of a system which is known as FASB Codification. The FASB web site issued by analysts, investors and many other professionals to get the right information in a effect and efficiently way. The FASB codification has reduces the time spend on research data and is in one area to search. The types of content area available with the FASB Codification are as followed : GAAP issued by standard setter, Pronouncements issued by Financial Accounting Standards Board, Pronouncements issued by Emerging Issues task force, pronouncements issued by Accounting Standards for Executive Committee, pronouncements issue by Accounting Principles Board, Pronouncements of relevant portion by Securities and Exchange Commission, the pronouncements of relevant portions of authoritative issued by the selected SEC staff interpretations and Pronouncements that is issued b the SEC staff's administrative guidance.Most of the content areas are located in the FASB Codification system which includes

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