更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

考试日历

资料中心

考试动态

就业前景

热门题库

网校课程

精彩推荐

全部

美国会计准则汇编概述（英文）

来源：高顿网校 2014-08-19

　　Codification Overview,Know it now.Use it forever.

　　It's called"Codification"for short,but there's nothing small about the impact that the new FASB Accounting Standards CodificationTM(also referred to as FASB ASC)will have on the accounting profession and on you as an accounting student and future CPA.

　　If it's not already part of your school's accounting coursework,Codification will soon become a key component.If you plan to sit for the CPA Exam in 2011 or beyond,knowing how to use Codification will be essential to passing.And as a practicing accountant,Codification is the new"user's manual"for the rest of your professional life.Learn it well;you'll be using it forever.

　　Simplification.Consolidation.Ease of use.

　　Codification completely changes how you research and refer to accounting and reporting standards by consolidating thousands of U.S.General Accepted Accounting Principles(GAAP)pronouncements into a single, authoritative,easy-to-access online research tool.

　　The goal from the start has been to greatly reduce the time and effort—and often the frustration and ambiguity—of having to research volume after volume of disparate,individual pronouncements issued by numerous standard setters,including FASB,the AICPA,and the Emerging Issues Task Force.Although it does not include International Financial Reporting Standards now,the new Codification has been structured with future integration in mind.

　　Who uses it and how.

　　Codification benefits anyone who uses or refers to U.S.GAAP.This includes those who prepare financial statements,auditors,educators,analysts,and yes,individuals planning to sit for the CPA Exam.It is structured to make their research tasks easier,more efficient,and more accurate.

　　According to the AICPA website,the FASB has"disassembled and reassembled thousands of nongovernmental accounting pronouncements"and organized them into 90 topics.The resulting structure can be thought of as one big drop down menu that logically leads to the information you seek.The structure also provides a hierarchical method for assigning reference "code"numbers to specific content,as explained later.

　　The above chart provides a general overview of this"menu"structure.As the chart shows,the 90 topics are allocated among nine areas,the"main menu"items.Each area has its own three-digit"area"code range.All topics within an area have corresponding three-digit codes within that range.

　　For example,all the topics in the Asset area have a three-digit code within the 300 range(e.g.305,310,and so on.)These topics are then divided into subtopics,each of which has its own numerical code.Subtopics are further divided into sections,which are always numbered and named exactly as shown in the exhibit,regardless of the section.

　　The method for determining the FASB ASC reference number for a specific pronouncement mirrors the menu hierarchy and is the combination of the topic,subtopic,and section codes.For example,FASB ASC 605-25-25 represents topic number 605,Revenue Recognition;subtopic 25,Multiple-Element Arrangements;and section 25,Recognition.

　　Using the online tool.

　　When using the online FASB ASC tool,you can research information four different ways:

　　Browse by topic by clicking through the menu hierarchy to reach the desired entry.

　　Search by keyword,which is similar to typical online search engine functions.

　　Search by codification site using the FASB ASC reference number,if you know it,which leads directly to the entry.

　　Cross-reference by the"historical"GAAP designation,for example EITF 00-21,an Emerging Issues Task Force promulgation from the year 2000.

　　See for yourself.

　　If you haven't yet,take a look at the Codification website at asc.fasb.org.The Basic View is free of charge and offers browse and print features.The Professional View,which requires an annual fee,offers numerous advanced features.The site also provides information on how faculty and students can gain free access to the Professional View.

　　Those familiar with working and researching online should find the online tool clearly organized,intuitive to learn, and fairly easy to use.In response to requests from the profession,however,the FASB is also making available a four-volume print version.More information about Codification in general is available from AICPA at aicpa.org in the Professional Resources/Accounting and Auditing section.

扫一扫微信，*9时间获取USCPA考试时间提醒，体验全新备考方式

高顿网校特别提醒：已经报名2014年USCPA 考试的考生可按照复习计划有效进行！另外，高顿网校2013年USCPA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。

　　报考指南：2014年USCPA报考指南
　　考前冲刺：USCPA 考试试题考试辅导
　　高清网课：USCPA网络课程

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

在线咨询热销

专业老师服务限时优惠

图文问答

图片文字快速问答