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ACCT 540 Week 3 Homework Assignment: FASB Codification Reviews
I. The codification database is essential for being able to streamline all of the standards and principles into a single lookup source for research.
II. The three goals of the codification database are to 1) combine the sources of generally accepted accounting standards into one single source for easier access; 2) to have a guarantee that the information within the database is accurate; and 3) to institute a database that will remain current with updated standards (FASB, 2014).
III. The codification database supersedes the US Generally Accepted Accounting Principles
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