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FASB Accounting Standards Codification Professional View

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FASB Accounting Standards Codification Professional View
Student access to the professional view with enhanced search and cross reference features in managed by the Accounting Dept. "The Codification is the single source of authoritative nongovernmental U.S. generally accepted accounting principles (US GAAP). The Codification is effective for interim and annual periods ending after September 15, 2009. All previous level (a)-(d) US GAAP standards issued by a standard setter are superseded. Level (a)-(d) US GAAP refers to the previous accounting hierarchy. All other accounting literature not included in the Codification is nonauthoritative."


Last Modified: Tuesday, September 6th, 2011