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    FASB Accounting Standards Codification

    Overview This page provides an overview of the FASB Accounting Standards Codification (FASB ASC) with links to other AICPA and FASB resources on the Codification
    Published on June 21, 2012

    The FASB Accounting Standards Codification Q&A

    Overview This AICPA-prepared document contains common questions and answers about the FASB Accounting Standards Codification (FASB ASC
    Published on August 27, 2012

    FASB Standard Setting

    White Paper FASB Statement No. 168, The FASB Accounting Standards Codification™ and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162, changed the way that FASB sets U.S. GAAP standards. Learn more about how...
    Published on August 27, 2012

    FASB Statement 168

    White Paper FASB Statement No. 168, The FASB Accounting Standards Codification™ and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162, flattened the hierarchy of US GAAP. Learn more about the standard
    Published on August 27, 2012

    Improving the Clarity of Auditing Standards

    Article The overall goal of the Clarity Project, a multiyear project of the Auditing Standards Board was to make the standards easier to read, understand and implement and to converge them with the International Standards on Auditing. Although the purpose of redrafting the auditing standards is for clarity and convergence and
    Published on June 02, 2014

    Measurement of Fair Value for Certain Transactions of Not-for-Profit Entities

    Article ...has developed the included whitepaper to assist not-for-profit entities (NFPs) in addressing the various challenges in applying the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 820, Fair Value Measurement, which codifies FASB Statement No. 157, Fair Value Measurements
    Published on November 17, 2011

    Debt

    Article ...more common peer review matters related to accounting is debt disclosures. For example, some companies fail to disclose 5 years of debt maturities as required by FASB Accounting Standards Codification (ASC) 470-10-50. FASB ASC 470-10
    Published on July 28, 2011

    Summary of Differences Between Clarified SASs and Existing SASs

    Overview ...S. generally accepted auditing standards (GAAS) easier to read, understand, and apply, the Auditing Standards Board (ASB) is in the process of redrafting all of the auditing sections in Codification of Statements on Auditing Standards to apply the clarity drafting conventions and to converge with
    Published on April 08, 2014

    Whitepaper - Measurement of Fair Value for Certain Transactions of Not-for-Profit Entities

    White Paper ...issued a whitepaper, Measurement of Fair Value for Certain Transactions of Not-for-Profit Entitiesfacing various challenges in applying the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 820, Fair Value Measurement, which codifies FASB Statement No. 157, Fair Value Measurements
    Published on January 28, 2013

    Income Taxes

    Article ...One of the more common peer review matters related to accounting is accounting for income taxes under FASB Accounting Standards Codification (ASC) 740-10-50. Since the issuance of FIN 48, Accounting for Uncertainty in Income Taxes (as codified
    Published on July 28, 2011

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