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Your search keyword '"*CODIFICATION of law"' showing total 2 results
Start Over Descriptor "*CODIFICATION of law" Topic financial accounting standards board Publisher american bar association
2 results on '"*CODIFICATION of law"'

1. Accounting Developments 2018.

Subjects
ACCOUNTING, ACCOUNTING standards, CODIFICATION of law, LEASES -- Accounting, STAKEHOLDERS
Abstract

The article presents developments on accounting in the U.S. in 2018. The Financial Accounting Standards Board (FASB) issued 21 Accounting Standards Updates (ASUs) to its Accounting Standards Codification during the year. The FASB launched a standard addressing the concerns of stakeholders about the costs and complexity of complying with the transition provisions of its lease requirements.

Published
2019

2. 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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