The Other C-Word

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					                                                                           Financial Reporting




The Othe
				
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Description: The FASB recently developed its Accounting Standards Codification in order to make US GAAP more usable and to facilitate further comparison and convergence with International Financial Reporting Standards. The Codification content is organized according to a topical hierarchy, and that content is available now through a new online research system. The significance for accounting and finance professionals is that the Codification will profoundly change the way that US GAAP is documented, updated, referenced, and accessed. In six months, any accounting or finance professional who isn't familiar with the Codification will be incapable of competently performing basic tasks such as: 1. documenting authoritative support for management decisions regarding accounting policy, 2. preparing notes to financial statements, 3. discussing accounting policies with auditors, and 4. conducting general accounting research. The main reason to start preparing now is that you'll need a significant amount of time to get used to the Codification.
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