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Course Details

Understanding GAAP Within the FASB Codification

Webinar: ID# 1018043
Recorded CD
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Understanding GAAP Within the FASB Codification
About This Course:
The FASB Codification is the official source of authoritative, nongovernmental U.S. GAAP. Preparers and auditors of financial reports must be aware of and understand how to navigate the FASB Codification.

This training session teaches you how to confidently navigate and conduct research using the FASB Accounting Standards Codification.

Agenda

New System: Codification
  • History
  • Purpose and Content
  • Goals
Accounting Standards Codification Structure
  • Topics
  • Subtopics
  • Sections
  • Subsections
  • Paragraphs
Navigating the FASB Codification
  • Traditional Method: Keyword Search
  • Codification: Browse, Cross Reference, Search, Go-To
  • Additional Research Features
Future Standard Setting Process
  • Incorporated Into Codification
  • Role of FASB
About The Presenters

Caroline "Carie" O. Ford
  • Has taught codification at Baylor University since the codification’s trial period began January 2008
  • More than 16 years of college level teaching experience
  • Co-wrote two articles related to codification in the Journal of Accountancy (December 2008) and Today’s CPA (November/December 2008)
  • Ph.D. degree, Texas Tech University; M.B.A. and B.B.A. degrees, Baylor University
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Understanding GAAP Within the FASB Codification
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