FINANCIAL REPORTING - Test-Driving the Codification - FASB's Accounting Standards Codification was designed to simplify the classification of accounting standards by restructuring all authoritative U.S. GAAP for nongovernmental entities into one Web-accessible database under a common referencing system. The authors offer a detailed look at the structure of the codification and compare the results ...
Year of publication: |
2008
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Authors: | Ford, Caroline O. ; Thomas, C.William |
Published in: |
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 206.2008, 6, p. 62-75
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