The Accounting Standards Codification is about to become the new rulebook for accountants, yet many who use and research accounting standards still have a lot to learn about what it is and how it ...

FASB issued a standard Monday that makes several clarifying changes to its Accounting Standards Codification and corrects what the board describes as unintended application of guidance. The changes in ...

FASB recently made the first of several scheduled maintenance updates to its Accounting Standards Codification as part of an effort to simplify the codification’s structure. No guidance will change as ...

Regardless of how much an individual might know, poor presentation of their research and analysis damages their credibility. Disentangling the meaning of sentences or reading through irrelevant ...