Finance & Accounting Online Course by Udemy, On Sale Here
This course is a step-by-step guide for learning and mastering navigation of the FASB Accounting Standards Codification.
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A Guide for Mastering FASB Accounting Standards Codification
This course provides a step-by-step guide for learning and mastering navigation of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC), the single source of authoritative U.S. Generally Accepted Accounting Principles (GAAP) for nongovernmental entities. Prior to 2009, U.S. GAAP was comprised of a complex hierarchy of standards issued by a variety of standard setting bodies. In order to both reduce complexity and to set the stage for international standards convergence projects, in 2009, the FASB completely overhauled and redesigned the source and organization of U.S. GAAP standards by issuing its final Statement on Financial Accounting Standards (SFAS) No.168, The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principlesa replacement of FASB Statement No. 162. Thereafter, all U.S. GAAP standards were regrouped into nine distinct subject areas comprised of logical topics with consistent subtopics and sections. This course consists of a full walkthrough of the FASB ASC website with an in-depth discussion of how the standards are organized in order to provide a pathway for mastering navigation of the FASB ASC site content. Any accounting and finance professionals with a need to understand and/or research U.S. GAAP for nongovernmental entities will strongly benefit from learning how to navigate the Codification website through this course.
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