The Financial Accounting Standards Board, FASB, is a private, independent organization that since 1973 has been given the authority by the U.S. Securities and Exchange Commission, or SEC, to establish ...

Accounting research has changed dramatically, shifting CPAs to an online tool for searching and referencing U.S. GAAP. On July 1, the FASB Accounting Standards Codification (ASC) became the single ...

In January, FASB released the FASB Accounting Standards Codification (ASC or codification). The codification simplifies the classification of accounting standards by restructuring all authoritative ...

The Financial Accounting Standards Board released an accounting standards update Wednesday to improve its codification of standards on different topics, including technical corrections, unintended ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

The horizontal dimension is precisely codification: collecting (stuff), and personalization, i.e. connecting (people). Their points are pretty straightforward and relatively unexceptionable to this ...

THE very wise and practical statesmen who in 1787 assembled in Philadelphia to frame a charter of government for the thirteen states, which should "form a more perfect union" than the existing ...

Often, from the standpoints of legal expertise, the state and business interests, the idea of modernizing the law through the enactment of systematic legal codes has very powerful appeal. But ...

To understand positive law codification, it helps to know something about the U.S. Code. The Code was adopted in 1926 for the purpose of arranging the general and permanent federal statutes by subject ...