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 ...

On my first visit to Washington, D.C., I almost missed the Jefferson Memorial because there were so many other memorials to look at. The same can be said of Financial Accounting Standards Board ...

As a result of FASB’s Accounting Standards Codification (“Codification”)[1], which replaces the current hierarchy and framework of the standards of U.S. generally accepted accounting principles (“GAAP ...

FASB proposed numerous changes Tuesday as part of its annual project to address minor problems with its Accounting Standards Codification. Each year, FASB makes changes to clarify the codification or ...

CCH said it is supporting the new FASB Accounting Standards Codification in its CCH Accounting Research Manager service. The newly organized body of standards has already been integrated with the ...

This is a preview. Log in through your library . Abstract This paper details a longitudinal interpretative field study of an information technology (IT) organization in which a new chief information ...