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FASB Accounting Standards Codification

"On July 1, 2009, the Financial Accounting Standards Board (FASB) instituted a major change in the way accounting standards are organized. On that date, the FASB Accounting Standards Codification™ (FASB Codification) became the single official source of authoritative, nongovernmental U.S. generally accepted accounting principles (U.S. GAAP). Now, only one level of authoritative U.S. GAAP exists, other than guidance issued by the Securities and Exchange Commission (SEC). All other literature will be non-authoritative" (source.) Webcasts, press releases, and related information are available through this FASB Codification Resources page. UNI Accounting Department faculty and students will have access to a "professional view" of the Codification through the Academic Accounting Access program, sponsored by the American Accounting Association. All currently enrolled UNI students and employees can access the FASB Codification through another database licensed by Rod Library: RIA CheckPoint. The Codification is available under the "Accounting, Audit & Corporate Finance" Library in the RIA Table of Contents. A "Basic View" of the Codification is available for no charge to registered users.

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