The Financial Accounting Standards Board on Wednesday voted to move ahead with plans for more than 30 tweaks to the Accounting Standards Codification, the source of authoritative U.S. generally ...

The Governmental Accounting Standards Board is proposing to overhaul the structure for providing guidance on U.S. GAAP for ...

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, 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 ...

Since its introduction through federal regulation, ICHRA has offered employers of all sizes a flexible, tax-advantaged tool to reimburse employees for guaranteed issue individual market health ...

The codification is effective for interim and annual periods ending after Sept. 15, 2009. All existing accounting standards documents will be superseded by the codification, and all other accounting ...

The Working Party on Codification of Legislation is responsible for coordinating the codification of legislative acts. The Working Party on Codification of Legislation has shared responsibility for ...