Accounting Standards Codification® Notice to Constituents Essay

13895 Words May 3rd, 2014 56 Pages
Accounting Standards Codification® Notice to Constituents (v 4.6)
About the Codification

FASB Accounting Standards Codification® Notice to Constituents (v 4.6)
About the Codification
Notice to Constituent version numbers - The Notice to Constituents contains a version number indicating the degree of change within a particular version. Versions ending with ".0" represent substantive changes to the text, whereas versions ending with a number other than zero represent editorial or clerical corrections.

Page FASB Accounting Standards Codification ................................................................................... 4 Codification Goals
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10 Income Taxes ........................................................................................................................ 10 Pensions ................................................................................................................................ 10 Transition guidance for first-time adopters of US GAAP .................................................... 11 Non-GAAP ............................................................................................................................... 11 Governmental accounting standards ......................................................................................... 11 Audit guidance .......................................................................................................................... 11 Structure and Style Matters........................................................................................................... 12 Topical structure ....................................................................................................................... 12 Illustration of the hierarchy................................................................................................... 12 Topics.................................................................................................................................... 12 Subtopics

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