Understanding GAAP Within the FASB Codification
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Get a better understanding of the FASB Codification structure and how to navigate and research U.S. GAAP with the Codification.The FASB Codification is the official source of authoritative, nongovernmental U.S. GAAP. The Codification superseded FASB statements and interpretations, AICPA standards, EITF rulings and related literature. Preparers and auditors of financial reports must be aware of and understand how to navigate the FASB Codification. This topic will give you the knowledge and skills needed to thoroughly understand and confidently navigate and conduct research using the FASB Accounting Standards Codification.
Carie O. Ford, Baylor University
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