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Your search keyword '"*CODIFICATION of law"' showing total 1 results
Start Over Descriptor "*CODIFICATION of law" Topic accounting malpractice Publisher american bar association
1 results on '"*CODIFICATION of law"'

1. GAAP: The Effect of the Codification on Accountant and Auditor Liability Cases.

Author

Lucas, Tim, Harwood, Elaine, and Miller, Ryan

Subjects
*ACCOUNTING standards, *CODIFICATION of law, *ACCOUNTING malpractice, *AUDITING malpractice
Abstract

The article discusses the Financial Accounting Standards Board's Accounting Standards Codification introduced in the U.S. in 2009. The codification was introduced to address a variety of accounting issues from off-balance sheet financing to options backdating. The article offers information on the generally accepted accounting principles hierarchy. It provides details of codification organizational structure.

Published
2011

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