On June 30, the Financial Accounting Standards Board (FASB) issued FASB Statement No. 168, The FASB Accounting Standards Codification™ and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162.
The FASB Accounting Standards Codification (ASC) is intended to become the single source of authoritative generally accepted accounting principles (GAAP) in the US. [...]
New FASB Accounting Standards Codification
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